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Responsibility for quality control
- Our firm has established policies and procedures related to quality control in the performance of audit operations. The head of quality management is responsible for the maintenance and operation of the quality management system. The ultimate manager of the quality management system is the management partner.
- We make sure that our staff and clients have no conflict of interest more than once a year to maintain a trusted audit.
Confidentiality and information security
- We will not disclose information obtained in our business to other people or use it for the benefit of ourselves or third parties without good reason.
- We maintain a sufficient level of information security so that we do not leak confidential information that we know about in our business. In addition, we take great care to prevent information leaks by ensuring that all staff members comply with office policies and procedures.
New audit contracts and renewals
- New audit contracts and renewals are made in accordance with the policies and procedures established by our firm, and are determined by the partner meeting or the managing partner.
- Under a new audit contract, we will appropriately carry over to our previous audit firm and ensure the quality of the audit even in the first year.
- In concluding an audit contract, we confirm that we can secure an auditor that has the competence and experience suitable for the work.
Implementation of duties
- Policies and procedures related to the implementation of auditing duties are defined as an audit manual. Auditors perform their duties in accordance with this manual.
- All audits are reviewed by a partner separate from the audit team.
Quality control system monitoring
- We conduct periodic inspections of each audit procedure and the process leading to the creation of an audit report. We review the audit work of all clients at least every three years.
- In addition to the above audits, we are working to further improve quality control, such as conducting irregular inspections of items that we consider to be particularly important.
International quality control
- We will fully implement the quality management tools provided by HLBI for each member firm and perform international-level quality control.
- In addition to the regular verification of our firm, we receive the periodic verification of HLBI member firms. In this way, we will always maintain international quality.
Providing high-quality services
- We have a designated partner system, and the responsible certified public accountant performs responsible audits.
- Experts in system audits, tax accountants and other experts join the audit team and use their expertise to support audit operations.
- Through a partnership with a lawyer who is well-versed in auditing, we have a system in place to deal with legal issues in auditing.
- We have a system to carry out international operations and can respond to audits of overseas companies and international accounting standards.
Develop professional skills
- Certified public accountants belonging to our firm have taken the training prescribed by the Japan Institute of Certified Public Accountants’ continuing professional education system.
- We provide training for all staff involved in audits at least 100 hours a year during business hours.
- We have introduced a qualification support system and a learning support system to promote the maintenance and improvement of the professional skills of partners and audit staff.
As a group of professionals, we will continue to strive to maintain and improve professionalism that meets the needs of society and clients.