外部監査 /会計監査

Financial statements stakeholders can rely onWe manage everything from auditor appointment to opinion formation

Service Overview

What External Audit Is

An external audit is a legally required procedure in which an independent external auditor verifies whether the financial statements prepared by management are properly prepared in accordance with the relevant accounting standards, and expresses an opinion. A range of stakeholders—investors, financial institutions, regulators—rely on this audit opinion to trust a company’s financial information and make decisions.

What an Accounting Audit Is

An Internal audit is a broader concept that reviews whether a company’s accounting treatment conforms to the applicable accounting standards. While an external audit focuses on the legal procedure of expressing an audit opinion, an internal audit covers operational and financial processes across the entire organisation, including the processes by which financial information is produced—the appropriateness of accounting policies, the reasonableness of estimates, and the sufficiency of disclosures. The two concepts are closely linked, and reliable financial reporting becomes possible only when both processes work together.

Why It Matters Now

Demands for capital-market transparency continue to rise. With the introduction of global auditor rotation and periodic auditor-designation systems in various countries, stricter oversight standards, and expanding global disclosure requirements, the regulatory environment surrounding external audits is changing rapidly—and beyond simply obtaining an opinion, audit quality itself has become an important factor in corporate credibility.

Our Principles

Operating Principles

Audit Operating Principles

We approach an audit not as a procedure for fulfilling regulations but as a process for diagnosing the substance of the financial reporting framework. While verifying the figures in the financial statements, we closely examine the processes that produce those figures and the internal-control framework as well. Audits are performed by professionals who understand industry-specific characteristics and global operating structures, and the accounting issues and control weaknesses found during the audit are presented together with practical directions for improvement. We help make the audit an occasion for raising the quality of financial reporting.

Key Services

Who This Service Is For

Companies subject to audit under applicable laws and regulations
Companies listed on major global stock exchanges and national capital markets
Overseas-listed companies and companies expanding abroad
Private companies that need an audit opinion at the request of investors or financial institutions
Groups including holding companies and consolidated subsidiaries

Services Provided

External audit of the complete financial statements
Special-purpose audits / Agreed-upon procedures
Audit of summary financial statements
Review of the application of IFRS, US-GAAP, and local accounting standards
Diagnosis of internal-control weaknesses and improvement recommendations

We approach the entire audit cycle from an integrated perspective and work with you to build a financial reporting framework your stakeholders trust.