Naomi Sato
Engagement partner · statutory audits and opening-balance transitions
Our office
A small audit practice with partner-led fieldwork
Ledger Strand Audit Office was founded to give mid-size companies in Tottori Prefecture and nearby coastal cities an auditor who still attends inventory counts and reads the contracts behind unusual balances.
Mission
We issue auditor’s reports and review conclusions that boards, banks, and parent companies can rely on—grounded in evidence from ledgers, warehouses, and interviews, not in recycled checklists.
Origin
The practice grew from years of year-end closings for trading firms and manufacturers along the Sea of Japan coast. Partners noticed that remote-only audits missed cut-off issues at rented warehouses and regional bank branches that still prefer paper confirmations.
Working approach
Every statutory engagement has a named partner. Seniors plan samples with the controller; juniors do not appear alone to request unexplained downloads. We prefer interim visits when the closing calendar is tight.
People you will meet
Kenji Watanabe
Audit manager · inventory observation and interim reviews
Hana Fujimoto
Senior auditor · control walkthroughs and confirmation logistics
Relationship with clients
We serve privately held companies, subsidiaries of overseas parents, and joint ventures that need Japanese-language fieldwork and English reporting packs. We are not a bookkeeping bureau; we examine statements prepared by your finance team or another accountant.