Fieldwork
The calendar behind a calm year-end audit
Statutory audits succeed or stall on scheduling. This page shows how Harbor Column Audit sequences planning, interim testing, inventory observation, and final reporting around your close — not around a generic project plan.
Reserve a fieldwork window
Typical sequence for a March year-end
October–November · Engagement letter & planning
We review prior statements, agree materiality ranges, and lock interim and final weeks. You receive a document request list mapped to ledger accounts, not a vague “please prepare everything.”
December–January · Interim procedures
Walk-throughs of sales and purchasing, early cut-off tests, and control samples. Issues that can be fixed before year-end are flagged while your team still has capacity.
Late March · Inventory observation
Count dates are coordinated with warehouse supervisors. Multi-island stock may combine on-site observation with a briefed remote walk-through of the secondary site.
April–May · Final fieldwork & reporting
Substantive testing on the locked trial balance, subsequent events review, draft opinion discussion, and delivery of the management letter with ranked findings.
What we need from your side
- A named finance contact who can unlock binders and system exports
- Count instructions shared at least two weeks before observation
- Bank and receivable confirmation authorisations signed early
- Honest notice if the trial balance will slip — we re-sequence rather than rush sampling
Geography covered from our 前川町 office includes Okinawa Prefecture operating sites, with travel to other Japanese locations quoted when the engagement requires it.
Browse engagement typesMatch your close to a fieldwork window
Share fiscal year-end and preferred visit weeks. We will propose interim and final dates with the statutory audit or a lighter engagement if that fits better.
Request dates