Aya Fujimoto
Leads statutory audits for manufacturers and trading companies. Fifteen years reviewing revenue recognition and inventory valuation judgments.
Office
A quiet audit practice with Kansai roots
Harbor Balance Audit Office grew from partner work on mid-size statutory audits across Nara, Osaka, and Kyoto—entities large enough for material inventory and borrowings, small enough that the engagement partner still reviews the file.
Mission
Opinions that finance boards can defend
We exist to issue independent financial auditing opinions backed by working papers that withstand lender and parent-company scrutiny. Clarity matters more than volume: every finding in a management letter should point to a ledger line, a control gap, or a cut-off fact your team can verify.
Values
- Independence from bookkeeping and tax advocacy on the same entity
- Plain-language explanations of sampling and materiality
- Respect for close calendars and warehouse freeze windows
- Partner involvement on significant judgment areas
People
Who you will meet on fieldwork
Kenji Watanabe
Coordinates confirmations, warehouse observations, and interim testing schedules across Kansai client sites.
Hana Saito
Specialises in opening-balance reviews when companies change auditors and in documenting prior-period corrections.
Approach
How we relate to client finance teams
We treat controllers as counterparts, not as a queue at the printer. Request lists arrive with priorities. Draft findings are discussed before they harden into the management letter. We do not sell bookkeeping, and we decline engagements where independence would be compromised by preparing the statements we would then audit.
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