# Audit Preparation

> Assemble what an auditor will ask for, and find what they will find before they do.

- Skill: `tinyhumansai/audit-preparation` (Agent Skill)
- Install (CLI): `npx skillmds@latest add tinyhumansai/audit-preparation`
- Raw SKILL.md: https://api.skillmd.com/api/skills/tinyhumansai/audit-preparation/raw
- Safety review: pending (external: skill-scanner PASS, skillspector PASS)
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: tinyhumansai (https://skillmd.com/u/tinyhumansai)
- Updated: 2026-09-22
- Page: https://skillmd.com/skills/tinyhumansai/audit-preparation

---


# Audit Preparation

Assemble the evidence, and read the books the way somebody who did not keep them
would.

## When to use

- An audit or review is scheduled.
- A client asks what an auditor would find.
- A period closes on anything material.

## Steps

1. **Start from `exceptions`.** Everything open, and everything closed as
   `accepted` or `written_off`, will be asked about. The reason recorded there
   is the answer, and if it is thin, now is when that is cheap to fix.
2. **Check the `closes` rows** for anything `reopened`. A reopened period with
   reports drawn from it beforehand is the first thing to reconcile.
3. **Trace a sample end to end** — from the ledger entry to the source document
   and back. Pick the awkward ones, not the clean ones.
4. **Assemble the standing requests**: bank confirmations, reconciliations,
   payroll summaries, fixed asset movements, related-party transactions.
5. **List what you could not evidence.** Named, not omitted. An auditor finding
   a gap the firm already knew about is a different conversation from one
   finding a gap nobody mentioned.
6. **Write the treatment memo** for anything judgemental, with its authority.

## Output

An audit pack, plus an honest list of what could not be evidenced and what is
judgemental. Anything that would change a reported figure goes to the operator
before it goes anywhere else.