We provided referred audit services for the special account purposes of a Japanese subsidiary (import and sales operations, turnover below ¥5 billion) whose parent company is based in Europe. In accordance with audit instructions from the parent company’s auditors, we performed audit procedures on the special accounts of the Japanese entity in compliance with ISAs (International Standards on Auditing). By maintaining close communication with the parent company’s auditors and deploying team members with extensive experience in rigorous audit practices at major audit firms (Big4), we delivered high-quality audit services through global communication and the application of cutting-edge audit practices.