Field notes
Notes from the audit room and the dock
Practical writing on financial auditing — planning choices, cut-off habits, and how we write findings.
Wed Mar 11 2026 20:00:00 GMT-0400 (Eastern Daylight Time)
How we set materiality before the first fieldwork week
A practical look at planning materiality for a single-entity Japanese year-end, including what finance teams should expect to discuss.
Tue Jan 27 2026 19:00:00 GMT-0500 (Eastern Standard Time)
Year-end cut-off mistakes we still see in shipping docks
Common cut-off errors around FOB terms, delayed bills of lading, and how warehouse teams can close the gap before auditors arrive.
Mon Nov 03 2025 19:00:00 GMT-0500 (Eastern Standard Time)
Preparing a first-year audit pack for a Shimane subsidiary
A checklist for foreign-owned subsidiaries facing their first local statutory audit cycle in Japan.
Wed Sep 17 2025 20:00:00 GMT-0400 (Eastern Daylight Time)
What belongs in a management letter — and what does not
How we write control observations so boards can act, without turning the letter into a catalogue of minor preferences.