Controls
Internal control assessment
A focused review of selected control cycles — cash, inventory, purchases, or payroll — with walkthroughs, sample tests of approvals, and a findings letter naming process owners.
Financial auditing · 沖縄県
Ledgers that stand up to March year-end scrutiny
Pine Harbor Financial Audit examines financial statements, inventory counts, and internal controls for companies that need an independent auditor’s report — not a rewritten set of books.
Flagship engagement
Statutory financial statement audit
We plan materiality, select samples from sales, purchases, and inventory, observe physical counts where required, and issue an auditor’s report on the financial statements named in your engagement letter. Work is delivered from our office in 裕美村 with fieldwork at your premises.
Clients typically come to us before a bank covenant review, a shareholder dispute over reserves, or after a predecessor auditor declines to continue.
See scope & stages
Related work
Engagements that sit beside the annual audit
Each offer covers a distinct need — readiness before the auditors arrive, consolidation checks for group filings, or a focused look at one control cycle.
Group reporting
Group consolidation review
Rebuild or challenge the consolidation pack — elimination entries, intercompany matches, and foreign-currency translation — before statements go to a bank or board.
Preparation
Pre-audit readiness review
A short engagement that shows which cut-off schedules, inventory records, and supporting vouchers auditors are likely to challenge — so you can fix gaps before fieldwork starts.
From the field
What clients notice first
Managers remember the inventory observation day and the open-item list more than any brochure claim. We write findings against specific accounts, cut-off dates, and voucher trails.
Read client stories“They spent two full days in our Yomitan warehouse tracing inventory counts against the general ledger.”
Fieldwork calendar
When we are on site
Inventory observations, cash counts, and bank confirmation follow-ups are scheduled against your year-end and shipping calendar — especially busy around March closings in Japan.
See the fieldwork guideFees
Quote-based, with clear drivers
Fees reflect entity count, locations to visit, inventory complexity, and the condition of prior-year files. We publish starting ranges and estimate factors rather than pretending every audit costs the same.
Open fee guidanceCommon questions
Before you send the trial balance
Which entities and reporting frameworks do you audit?
We work with privately held companies, cooperatives, and group subsidiaries preparing financial statements under Japanese GAAP or IFRS for Japan. Engagements are scoped to the legal entities named in the engagement letter.
Do you travel to client sites on Okinawa and the mainland?
Yes. Fieldwork for Okinawa-based clients is typically conducted on site. Mainland visits are scheduled when inventory observation, cash counts, or bank confirmations require physical presence.
How far in advance should we engage you for year-end?
For March year-ends, we prefer planning meetings by late autumn so sample sizes, materiality, and site visits can be set before the rush. Later starts are possible when prior-year files are orderly.
What does a typical audit fee cover?
The fee covers planning, risk assessment, substantive testing, management letter comments, and the auditor's report. Bookkeeping, tax return preparation, and restatement of prior periods are quoted separately when needed.
Can you replace our current auditor mid-cycle?
We can accept an engagement after predecessor clearance and a review of opening balances. Timing depends on how complete the prior auditor's files are and whether inventory observation dates have already passed.