bromso Audit
Audit specific accounts or transactions for "$ARGUMENTS". Examine supporting documentation, test balances, and identify discrepancies or irregularities.
Prerequisites
None — utility skill, run anytime. More effective when ledger data is available from Phase 3 or later.
Process
Define audit scope:
- Which accounts or transaction types are being audited?
- What period is covered?
- What is the audit objective? (accuracy, completeness, existence, valuation, disclosure)
- What materiality threshold applies?
Gather evidence:
- Pull account balances and transaction details from the ledger
- Request supporting documentation (invoices, contracts, confirmations)
- Identify the population and select a sample (statistical or judgmental)
Perform audit procedures:
- Vouching — trace recorded transactions back to source documents (tests existence/occurrence)
- Tracing — trace source documents forward to recorded transactions (tests completeness)
- Recalculation — independently recalculate key amounts
- Confirmation — verify balances with third parties (banks, customers, vendors)
- Analytical procedures — compare to expectations, prior periods, or industry benchmarks
Document findings:
- For each finding, record:
- Condition — what was found
- Criteria — what was expected
- Cause — why the discrepancy exists
- Effect — financial impact
- Recommendation — corrective action
- For each finding, record:
Write the artifact to
.metapowers/accounting/$ARGUMENTS/audit.mdwith 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 .metapowers/accounting/$ARGUMENTS/audit.md. Present a summary highlighting:
- Number of findings by severity
- Total financial impact of discrepancies
- Key recommendations