Fieldwork
Cut-off testing when freight arrives late
How financial auditors test sales and purchase cut-off when inbound freight crosses year-end — practical notes from Pine Harbor fieldwork in Japan.
Field notes
Guides from the audit room
Short articles on financial auditing decisions our clients ask about before and during fieldwork.
Inventory
Preparing the warehouse for inventory observation
A practical checklist for inventory observation day — tags, freeze counts, and slow-moving stock — from Pine Harbor Financial Audit.
Consolidation
Intercompany balances that refuse to eliminate
Why intercompany receivables and payables fail to eliminate cleanly in consolidations — and what finance teams can fix before the auditors arrive.
Reporting
What belongs in a management letter comment
How Pine Harbor writes management letter points after financial auditing fieldwork — specific accounts, evidence gaps, and practical remedies.