Audit & Assurance

Contractual Audit and Other assurance engagements (review, AUP, SAS 70)

Statutory Audit

Mazars is licensed to perform all forms of statutory audit in Japan for listed companies, qualifying large companies, banks and insurance companies.                                                                                                                                   

Contractual Audit

Our specialists will carry out these audits independently to make sure that you meet the demands of regulators and the expectations of the market - but also to optimise your financial reporting. We tailor contractual assignments to meet your needs, for example:

  •     Support in preparing your listing,
  •     Providing pro forma accounts and optimised financial information,
  •     Processing accounts for complex transactions (financing, outsourcing),
  •     Converting your financial statements to IFRS/US GAAP standards,
  •     Preparing and reviewing ‘carve-out’ financial statements,
  •     Drafting manuals of accounting principles.

Other assurance engagements

We provide review and various AUP in accordance with international standards, Japanese standards and US standards.

Organisations providing outsourced services to clients that need Sarbanes-Oxley certification may also need to consider Statement on Auditing Standards (SAS) 70. There are two types of reports - Type I and Type II. Type I report will not provide enough assurance for Sarbanes-Oxley purposes. Showing a SAS 70 report to prospective customers can set you apart from your competitors. It shows potential customers that you are serious about internal controls and have a robust approach to meeting their needs. Mazars can produce SAS 70 reports.

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