Message from the Managing Partner

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Pleasure of Living – Attractiveness of Audit

Managing Partner, Yukihiro Matsunaga
Managing Partner
Yukihiro Matsunaga

“What is a Company?” – How would you answer this question?
I believe a company is a person, a creature with life.
Living things are warm and time cannot be taken back for them. There will be pain when a part of it is cut off. On the other hand, non-living things are cold, solid, and unaffected by time. Even if it is cut into pieces, it can be gathered into one.

Seeing financial statements as a book that presents a living company or as pieces of information combined into one report makes a great difference for accounting audits; in this case, a company is a corporate group integrated as one living being instead of companies temporary bundled to the parent company just for consolidation.

If companies are alive, internal controls will also be a dynamic and organic living creature, and as a consequence, our accounting audit should also be a living thing. Relationships, company, financial statements, internal control, and accounting audit are all linked and therefore, it is important for us to provide living accounting audits.

Linkage is in the relationships with colleagues in office and with clients, warmth can link to courage for identifying mistakes, and tenderness can link to flexibility to recognize risks. A company is involved with stakeholders such as employees, customers, banks, and investors and by clarifying all company transactions with internal control and disclosing clearly and timely, immunity can be assured.

I believe accounting audits are contributing to the society by supporting companies’ restoration through verification of the immunity (internal control) and verification of disclosure items (financial statements). Audit procedures that analyze the organic linkage (i.e. internal control) within the company was an innovation for audit and affective internal control can lead companies to strengthen their financial basis and increase their company value. Therefore, I believe warmth, tenderness, and being human is an essential element necessary for auditors.

Pleasure of Living – How we contribute

If companies are people, who will be the doctor?
The common thing between people and companies are that both are alive. Human cannot live only with blood. Then, what would be the heart and brain for a company? We want to be the auditing firm that understands management philosophy and the company’s spirit, the auditing firm that notices the company’s heart.
High technology is necessary but it is just a simple tool.
We would like to be the firm that can always feel somebody’s warmness and keep asking the question; “Who are we working for?”

 
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