How we audit
From first scoping call to signed opinion
Statutory financial auditing is a sequence of concrete steps. This page shows how Yamane Audit Atelier runs an engagement so finance teams can plan staffing, warehouse access, and board timing.
1. Scoping conversation
We ask for prior-year statements, a trial balance sample, entity structure, inventory locations, and your reporting deadline. You leave with a provisional fee range and a list of schedules that usually drive cost.
2. Engagement letter & independence
Independence checks complete before we accept. The letter names the financial reporting framework, deliverables, management responsibilities, and fee basis. Work does not start without a signed letter.
3. Planning & materiality
We set materiality, identify significant accounts, and design tests for revenue, inventory, payroll, and related parties. Your team receives a request list timed to interim and final visits.
4. Interim fieldwork
Walkthroughs and early sampling happen while the year is still open. Findings here often shrink year-end pressure — especially around goods-received-not-invoiced and slow-moving stock.
5. Inventory observation & final testing
When stock is material, we attend the count. Final fieldwork covers cut-off, subsequent events, note disclosures, and clearance of open items against your draft statements.
6. Opinion & management letter
Partners review the file, draft the auditor’s report, and issue the signed opinion. Control observations travel in a separate management letter with practical priorities.