March docks in Japan are crowded. Cut-off errors hide in late trucks, early billings, and shipping documents that leave the warehouse after the ledger date.
What we sample
We select shipments and receipts around the reporting date and match bills of lading, gate logs, and invoices to recognition in the ledger. A sale recorded on 31 March with a gate-out stamp on 1 April is a conversation, not a footnote.
What finance can stage
Pull the last two days of shipping advice notes, the first two days of the new year, and the open bill of lading file. If your carrier portal exports gate times, export them before the portal rolls. Auditors would rather vouch a clean file than reconstruct one under fluorescent lights.