Kairo Assurance Studio

Engagement

Inventory observation & cut-off support

Independent observation of physical inventory counts and cut-off testing around year-end shipping and receiving.

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Warehouse aisles with pallet racks prepared for stock count

Who this engagement serves

Manufacturers, wholesalers, and retailers with material inventory balances and multiple stock locations in western Japan.

What you receive

Observation working papers, exception logs, and cut-off conclusions ready for inclusion in the statutory audit file.

Scope and boundaries

Included

  • Attendance at scheduled physical counts
  • Test counts and reconciliation to the perpetual records
  • Shipping and receiving cut-off sampling around year-end
  • Same-day exception notes for warehouse supervisors

Not included

  • Performing the full count for management
  • Valuation of obsolete stock beyond sample inquiry
  • Customs brokerage or logistics advice

How the work proceeds

  1. Count planning

    We align count instructions, freeze windows, and location lists with warehouse and finance leads.

  2. Observation day

    Independent test counts, tag control, and observation of incomplete areas.

  3. Cut-off follow-up

    Bill of lading and receiving log sampling tied back to the general ledger.

Typical duration: One to three days on site per major location, plus desk follow-up.

Delivery: On-site observation with English working papers delivered within five business days.

Preparation: Confirm count dates early; provide location maps and prior-year count results.

Fee basis: Day-rate based; see Fees for typical ranges.

Ready to discuss the next fiscal close?

Share your year-end date and reporting needs. We will confirm fit and outline next steps.

Write to the studio

Inventory is often where year-end assurance tightens or slips. We show up for the count, document what we see, and close cut-off questions before they become late-night journal debates.