Aya Nakamura
Leads statutory audits for manufacturing and wholesale groups. Focuses on inventory valuation and related-party disclosures.
About the firm
A coastal practice built for careful year-end work
Shizuku Audit Partners is an independent financial auditing firm based in 北桃子市, 鳥取県. We serve privately held companies, listed subsidiaries, and growing entities that need a statutory opinion or related assurance without the distance of a national network desk.
Origin
The practice began when two engagement partners who had spent years on manufacturing and wholesale audits in western Japan chose to open a smaller firm closer to the clients who were already driving to Tottori for inventory counts. The name Shizuku—drop—reflects how assurance accumulates: one schedule, one confirmation, one judgment at a time.
We remain deliberately sized. Busy-season capacity is planned in autumn so March year-ends are staffed with people who already know the entity’s ledger quirks, not with temporary visitors meeting the controller for the first time.
People you meet on the file
Hiroshi Tanabe
Oversees first-year appointments and lender-facing agreed-upon procedures. Former senior manager on multi-location retail audits.
Yui Saito
Coordinates fieldwork calendars, confirmation tracking, and draft report clearance with client finance teams.
Working approach
We write engagement letters that name the reporting framework, the expected report date, and what management must provide before fieldwork. Independence is checked before we accept work—especially when bookkeeping affiliates or family relationships sit near the finance function.
During the audit, open items are logged daily. We do not hold surprises for the final clearance call. Management letters describe control observations in language a three-person accounting team can act on, not only language written for a listed audit committee.
Values that show up in the file
- Evidence over assertion—balances are tested against documents, not verbal comfort alone.
- Proportionate procedures—mid-sized entities receive rigor without borrowed “group audit” theatre.
- Plain reporting—findings are written so boards can decide, not decode.