accounting-audit

--- name: accounting-audit description: Audit specific accounts or transactions — vouching, tracing, recalculation, confirmation and analytical procedures — with each finding's cause, effect and fix. Use when the user suspects a balance is wrong or wants an account tested against its supporting documents. Not for explaining the gap between one account and its statement; see /accounting-reconciliation. metadata: argument-hint: "[project] [--skip-checks]" --- # Audit Audit specific accounts or transactions for "$ARGUMENTS". Examine supporting documentation, test balances, and identify discrepancies or irregularities. **Arguments.** `$ARGUMENTS` may contain the project name and optional flags. Take the first token as `<project>` and treat `--skip-checks` as a flag; never include flags in file paths. All paths below use `<project>`. If `--skip-checks` is present, skip the prerequisite check and, **before writing any artifact**, append one line to `.singularskills/log.jsonl`: `{"ts":"<ISO timestamp>","skill":"accounting-audit","workflow":"accounting","phase":null,"project":"<project>","event":"skipped","artifact":"<artifact file>","note":"<reason or \"none given\">"}`. **Compute with code.** Perform every calculation (totals, balances, ratios, variances, projections) with a script — Bash, Python or a spreadsheet formula written to a file — and include the computation alongside the result. Never do arithmetic mentally. ## Prerequisites None — utility skill, run anytime. More effective when ledger data is available from Phase 3 or later. ## Process 1. **Define audit scope:** - Which accounts or transaction types are being audited? - What period is covered? - What is the audit objective? (accuracy, completeness, existence, valuation, disclosure) - What materiality threshold applies? 2. **Gather evidence:** - Pull account balances and transaction details from the ledger - Request supporting documentation (invoices, contracts, confirmations) - Identify the population and select a sample (statistical or judgmental) 3. **Perform audit procedures:** - **Vouching** — trace recorded transactions back to source documents (tests existence/occurrence) - **Tracing** — trace source documents forward to recorded transactions (tests completeness) - **Recalculation** — independently recalculate key amounts - **Confirmation** — verify balances with third parties (banks, customers, vendors) - **Analytical procedures** — compare to expectations, prior periods, or industry benchmarks 4. **Document findings:** - For each finding, record: - **Condition** — what was found - **Criteria** — what was expected - **Cause** — why the discrepancy exists - **Effect** — financial impact - **Recommendation** — corrective action 5. **Write the artifact** to `.singularskills/accounting/<project>/audit.md` with sections: - **Audit Scope & Objectives** — what was audited and why - **Procedures Performed** — tests conducted and samples selected - **Findings** — each finding with condition, criteria, cause, effect, recommendation - **Conclusion** — overall assessment of account accuracy and reliability ## Output The audit written to `.singularskills/accounting/<project>/audit.md`. Present a summary highlighting: - Number of findings by severity - Total financial impact of discrepancies - Key recommendations End the artifact with this paragraph, verbatim: > **Not financial or tax advice.** This artifact is generated analysis for review by a qualified accountant or financial professional before any filing, reporting or decision relies on it.