Preparing the trial balance before audit fieldwork
A practical checklist for controllers who want fewer open items in the first week of statutory audit fieldwork.
Journal
Notes from the audit room
Practical writing for controllers and finance leads preparing statements for audit or review — grounded in ledgers, sampling, and year-end cut-off.
How materiality shapes sampling on a mid-size audit
Why auditors set planning materiality, how performance materiality differs, and what that means for the invoices we select.
Cut-off testing around the Japanese fiscal year-end
Practical notes on shipping documents, goods receipts, and revenue recognition when many Japanese companies close on 31 March.
What belongs in a management letter after the audit
How we separate reportable control findings from housekeeping suggestions so boards can act on what matters.