Interim Review Engagement
Limited review of half-year figures for boards and lenders who need assurance between statutory audits.
Financial auditing · Niigata, Japan
Ledgers examined with the patience of craft.
Blue Ledger Audit Atelier issues independent opinions on financial statements for trading houses, manufacturers, and family groups who need clarity for banks, shareholders, and year-end filings.
Flagship engagement
Statutory financial statement audit
We plan materiality with your finance team, test balances and cut-off on site when needed, and deliver a signed auditor’s report with a management letter that names findings in plain language — not a stack of unexplained tick marks.
Typical timeline: six to ten weeks from kickoff to signed opinion. Pricing starts from ¥1,800,000 for a single-entity year-end, scoped after we see your trial balance and prior files.
Related work
Engagements beside the year-end opinion
Interim comfort for covenants, first-year opening balances, and warehouse count attendance when inventory drives the balance sheet.
Opening Balance & First-Year Audit Support
Focused work on opening balances, prior adjustments, and documentation when a company faces its first formal audit.
Inventory Observation Attendance
Independent attendance at physical stock counts for warehouses, factories, and retail backrooms.
From the floor
“The first draft of adjusting entries made our controller uncomfortable until we walked through each line.”
Keiko Morita, Finance Director — Statutory Financial Statement Audit. Read more client stories from lenders, plants, and first-year auditees.
How we work
From engagement letter to exit conference
Our process page maps independence checks, planning, fieldwork, and report issuance — the same rhythm we use for statutory audits in Niigata Prefecture and hybrid reviews for multi-location groups.
Field notes
Notes from recent planning and fieldwork
How We Set Materiality for a Mid-Sized Trading Company
A walkthrough of benchmark choices, qualitative overlays, and how we explain thresholds to a finance team preparing its second statutory audit.
Preparing Bank Confirmations Without the Usual Delays
Practical steps Japanese finance teams can take so confirmation replies arrive before fieldwork week closes.