Interim Review Engagement
Limited assurance review of interim financial information for boards and lenders who need comfort between annual audits.
Financial auditing · Japan
Shizuku Audit Partners
Statutory audits and related assurance work for companies that need a signed opinion, not a slide deck.
Flagship engagement
Statutory financial statement audit
We examine annual financial statements under Japanese reporting frameworks, gather evidence on material balances, and issue an auditor’s report for shareholders, lenders, and filings. Fieldwork is planned around your fiscal year-end and the readiness of your working papers.
Engagements are led by partners who stay with the file from planning through signing—so questions about estimates, inventory counts, and disclosure wording land with someone who knows the entity.
Read the engagement scope
Related engagements
When a full audit is not the only path
Agreed-Upon Procedures
Fact-finding procedures on specific accounts, covenants, or grant schedules, reported without an audit opinion.
Opening Balance & First-Year Audit
Support for companies appointing auditors for the first time or changing firms, including opening balance verification.
How we work
Fieldwork that respects the close
We schedule interim planning before year-end pressure peaks, observe inventory when counts actually happen, and clear open items in writing before the report is signed. The fieldwork path page walks through each stage in plain language.
Follow the fieldwork path
From clients
What finance leads say after the report is signed
“Their team arrived with a materiality memo already drafted and left us a short list of open items each evening. We still had to chase two bank confirmations ourselves, but the draft report landed three days before the board pack deadline.”Keiko M., CFO, regional manufacturing group · Statutory audit
“We needed agreed-upon procedures for a lender covenant, not another full audit. Shizuku wrote the procedure list with the bank’s counsel and delivered factual findings without padding the file.”Tomoya S., Treasurer, logistics company · Agreed-upon procedures
Planning a March or December year-end?
Tell us your reporting framework and filing date. We reply within two business days with capacity and a fee outline.
Request an estimate