Aya Morishita
Engagement partner. Leads statutory audits for manufacturers and trading companies; previously spent eleven March seasons on inventory-heavy closes.
About
A Shimane assurance practice built around year-end fieldwork
Kairo Assurance Studio was formed to give mid-size companies and foreign subsidiaries a quieter path through statutory financial auditing — fewer surprises, clearer sample lists, and partners who still read the vouchers.
Origin
The studio grew out of repeated March closes in western Japan, where finance teams were juggling parent reporting packs, Japanese statutory formats, and warehouse counts on the same calendar. We chose Shimane as a base because many of our clients already kept plants and offices along the Sea of Japan coast — and because a smaller practice can still travel for fieldwork without vanishing into a national firm’s rotation.
Working approach
We plan early, publish a document request list with owners and dates, and keep one engagement partner reachable through fieldwork. Findings are written in plain English with enough ledger detail for a controller to act. We do not sell bookkeeping, tax filing, or software implementations; those sit outside our independence boundaries.
People
Engagement staff who live the close season with you — not a rotating cast that resets every January.
Kenji Okabe
Senior manager. Specialises in cut-off testing and warehouse observation logistics across multi-site counts.
Elena Varga
Manager. Bridges English parent reporting packs with Japanese statutory working papers for foreign-owned subsidiaries.
Values in practice
Independence first: we will decline bookkeeping or advisory work that would compromise the audit opinion. Candour second: if the trial balance is not ready, we say so and reschedule rather than burn fieldwork days. Continuity third: the same core team returns for subsequent years when clients renew.
Ask about a first-year engagement