Engagement
Inventory Observation Support
Attendance at physical inventory counts with cut-off testing and recount procedures for warehouses in the Kansai region.
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Who it is for
Manufacturers and distributors with material stock
Entities whose inventory is material to the financial statements and whose statutory auditors—or parent company—require independent observation of the year-end count.
We attend the count floor, select independent test counts, and inspect cut-off documents for goods received and shipped around year-end. The memo feeds directly into a statutory audit file whether Harbor Balance or another firm issues the opinion.
- Duration
- One to three count days plus follow-up testing.
- Delivery
- On-site at your warehouse or plant; written observation memo within five business days.
- Preparation
- Count instructions, floor plans, freeze timing, and cut-off document samples.
- Fee basis
- Day rate from ¥180,000 per auditor, plus travel within Kansai. Multi-day counts at multiple sites are scheduled in advance.