Interim financial review
Inquiry and analytical procedures on interim financial information when a full audit opinion is not required by your lender or parent.
Tokyo · Financial auditing
Harborline
Statutory opinions written from the ledger, not the brochure.
We examine balances, cut-off, and inventory counts for mid-size companies that need an independent auditor who still walks the warehouse floor.
Flagship engagement
Annual statutory financial audit
Our core work is the year-end audit of financial statements under Japanese GAAP or IFRS, culminating in an independent auditor’s report for shareholders, lenders, and regulators.
Planning begins with materiality, significant accounts, and the risk of misstatement in revenue, inventory, and related-party balances. Fieldwork follows with walkthroughs, substantive testing, and confirmation procedures — then a closing meeting before the opinion is signed.
Typical engagements run six to twelve weeks depending on entity size, locations, and how complete the trial balance is when we arrive.
Engagement particularsRelated work
Other audit and assurance engagements
Inventory observation
Attendance at physical inventory counts with test counts, sheet control, and cut-off checks — standalone or as part of the statutory audit.
Agreed-upon procedures
Targeted procedures on specific balances or contracts — royalty bases, covenant calculations, or grant schedules — reported as factual findings.
From the field
What clients notice after the first inventory observation
Count sheets that match the perpetual records, cut-off tested at the dock, and a partner who can explain a proposed adjustment without jargon. That is the standard we hold ourselves to in Tokyo warehouses and regional plants alike.
Open the fieldwork guideClient stories
Read how a manufacturer closed a late inventory finding before the bank covenant test date.
Client storiesFee guidance
Starting ranges for statutory audits and reviews, plus the factors that move an estimate.
Fees & estimatesQuiet confidence
Words from finance leads who sat through our fieldwork
“Harborline’s team spent two full days on our Kawasaki plant count. They caught a cut-off error on outbound shipments that our own close checklist had missed.”
Keiko Morita · CFO, precision components manufacturer
“The planning memo was dense — almost too dense for our first year with them — but the opinion arrived before our board pack deadline, and the adjustments were explained in plain Japanese and English.”
Marcus Ellison · Group controller, trading company
Bring us your trial balance and reporting calendar
We will tell you honestly whether a statutory audit, review, or agreed-upon procedures fit the request from your lender or parent.
Schedule a scoping call