Limited review engagement
Inquiry and analytical procedures for boards that need interim comfort without a full audit opinion.
Open engagement note →Hiroshima Prefecture · financial auditing
Mizube Audit Atelier
We examine ledgers, vouchers, and inventory trails the way a shoreline holds tide marks — carefully, in sequence, and with respect for what the numbers actually record.
Working papers prepared for a mid-sized manufacturer near the Seto Inland Sea.
Flagship engagement
Statutory financial statement audit
For companies that need an independent opinion on annual financial statements — whether for lenders, shareholders, or internal governance — we plan materiality, test assertions, and deliver a signed auditor’s report with a findings letter management can act on.
Fieldwork is conducted on-site in 加藤村 and across Hiroshima Prefecture, or at your registered office when records cannot travel.
Review the audit scope
Related work
Engagements that sit beside the annual audit
When a full opinion is not required, we still bring the same evidence discipline to limited reviews, inventory observations, and opening-balance reconstructions.
Inventory observation visit
Year-end stock counts observed and documented for manufacturers and wholesalers with multi-site storage.
Open engagement note →
Opening balance reconstruction
Rebuild incomplete prior-period ledgers so a first-time audit can start from a defensible baseline.
Open engagement note →From the field journal
How we talk about evidence
Client notes mention specific working-paper habits — bank confirmations chased before the cut-off, stock sheets initialled on the warehouse floor, and findings phrased without theatre.
Practice setting
An atelier beside the waterline of Hiroshima Prefecture
Mizube means waterside. Our practice sits in 加藤村, where many of our clients run family manufacturers, coastal distributors, and regional holding companies. We schedule fieldwork around production calendars and fiscal year-ends, not around a generic “delivery sprint.”
12–16
weeks typical for a first statutory audit
On-site
primary mode for inventory and cash testing