Fieldwork guide
What on-site review days look like
Financial auditing at Hinoki Review Office still happens in rooms with ledgers, warehouses with count tags, and meeting tables where findings are spoken aloud.
A typical fieldwork week
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1
Day before
We confirm access, parking, and which staff own bank, inventory, and sales cut-off. You receive a final evidence checklist — not a surprise list at 9 a.m.
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2
Opening morning
We walk the trial balance with your controller, mark material accounts, and agree sample sizes. Independence and confidentiality reminders are brief and practical.
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3
Testing block
Bank, receivables, payables, and inventory workpapers fill the middle days. Warehouse visits, if scoped, take priority while counts are live.
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4
Closing discussion
Open items are listed with owners and due dates. We do not leave a vague “we’ll be in touch.” You know which adjustments still matter.
What we need in the room
- A quiet table with power and space for two reviewers
- Read access to accounting records for the year under review
- A contact who can pull shipping and receiving documents quickly
- Prior-year statements and any lender covenant letters
We travel across 栃木県 regularly and into neighbouring prefectures by arrangement. Remote-only testing is limited to engagements where physical observation is not material.
Service area
Primary coverage: 栃木県, with frequent visits to Utsunomiya, 丸山区, and surrounding industrial towns. Engagements farther afield are accepted when travel days are written into the fee letter.
After fieldwork
You receive a findings memo, open-item tracker, and — for inventory observations — a site memo. Questions after delivery are welcome; endless rework outside the original scope is re-quoted.
Plan fieldwork around your closing date
Tell us your year-end, entity type, and whether inventory observation should sit inside the review or stand alone.
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