Engagement
Inventory observation
Attendance at physical inventory counts with test counts, sheet control, and cut-off checks — standalone or as part of the statutory audit.
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When inventory is material to the financial statements, we attend the physical count. Our team performs independent test counts, watches sheet control, and checks receiving and shipping cut-off at the dock.
This engagement can stand alone when another auditor relies on our observation memo, or it can be embedded in Harborline’s statutory audit. Plant hosts should plan a freeze window or a clear log of movements during the count.
Fees start from ¥420,000 per site for a standard single-shift count. Multi-building campuses, cold storage, or night counts are quoted after a short site briefing.
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Tell us about your entity, reporting period, and any lender or board deadlines.
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