Field Notes
Notes from the working paper file
Short articles on cut-off, inventory observation, management letters, and related-party schedules — written for finance teams preparing for audit fieldwork.
Why cut-off errors cluster around fiscal year-end in Okinawa hospitality books
How Harbor Column Audit sees revenue and expense cut-off mistakes in Okinawa hospitality ledgers at fiscal year-end — and what finance teams can check before auditors arrive.
Sampling inventory when the warehouse spans two islands
Practical guidance on inventory sampling for Japanese companies with stock across multiple islands — planning counts, observers, and roll-forward work for financial audits.
Drafting a management letter that finance teams actually use
How Harbor Column Audit structures management letters after financial audits so Japanese finance teams can prioritise remediation before the next close.
Related-party schedules Japanese subsidiaries forget to update
Common gaps in related-party disclosure schedules for Japanese subsidiaries during financial statement audits, and how to keep them current year-round.