Fieldwork
When auditors arrive, and what each phase covers
Financial auditing follows a calendar, not a dashboard. This page shows how we reserve weeks for planning, inventory observation, substantive testing, and the closing meeting.
Typical rhythm
A four-phase engagement calendar
Week −3
Planning & document request
We issue a PBC list covering trial balance, bank reconciliations, fixed-asset rollforward, board minutes, and significant contracts. Your team confirms access to the warehouse if inventory will be observed.
Week 1
Opening meeting & walkthroughs
On site or by video, we walk cash, sales, and purchasing cycles with the people who actually post the entries. Risk areas for sampling are agreed before vouchers are pulled.
Weeks 2–3
Substantive testing & counts
Field staff select samples, observe inventory where required, and clear exceptions with your bookkeeper. Travel within Kumamoto Prefecture is scheduled around your operating hours.
Week 4
Closing meeting & report
Findings are discussed before the auditor’s report and management letter are finalized. Adjusting entries you accept are reflected in the financial statements we report on.
Busy seasons in Kumamoto
March and April fills fastest for entities with March 31 year-ends. September interim reviews are lighter and often book within two weeks. If you need inventory observation on a weekend, say so when you request an engagement — we reserve those dates early.