Inventory Observation

When inventory is material to the balance sheet, an auditor needs to observe the physical count. Kaede attends year-end or interim counts at warehouses, factory floors, and cold stores across the prefecture.

We issue count instructions for your floor supervisors in advance, test a sample of tags or scan sheets during the count, and prepare a concise observation memo. This engagement can stand alone for companies whose primary auditor sits elsewhere, or form part of our statutory audit fieldwork.