Audit Preparation

Audit Preparation

What it is: The audit file checklist, so nothing the auditor asks for has to be hunted for at year end.

Overview

Works out the smallest useful Audit Preparation setup for the business in front of it, then builds it only when asked. The default output is a short recommendation, not a spreadsheet. Artifacts - CSV, SQL DDL, JSON Schema, Notion mapping - are produced on request, from one field list so they cannot drift apart.

Be clear about what this is. It assembles the file. It does not perform the audit, it does not test anything, and it produces no opinion on the financial statements - only a qualified auditor can do that, and only after doing work this skill has no part in. What it does is make sure the ten sections of the audit file exist, that each document is requested, received, tracked and filed in one place, and that every query and adjustment raised along the way has a visible answer.

One rule that causes most of the trouble at year end: permanent documents and tax filings need current originals, not copies of copies. A registration certificate that lapsed, a licence that was never renewed, a return filed only as a screenshot of a portal - each one turns into an avoidable exception. Current originals, verified and dated, or the document is not there.

Layer: Layer 9: Audit. Fits: Growth stage. Table code: n/a.

When to Use This Skill

• audit file checklist
• audit document request tracker
• audit query log
• year-end document collection
• audit handover register

Also use it when the user says "the audit file checklist, so nothing the auditor asks for has to be hunted for at year end", or describes the same process happening in a spreadsheet, a document or someone inboxes.

Do not use it for: the audit itself, assurance on the financial statements, or legal advice. This skill produces empty templates only - it never holds or processes real employee or customer data.

How It Works

Follow the shared execution contract. The module-specific rules below define only domain fields, decisions, calculations, and safety constraints.

Step 1 - Identify intent

Read the request and pick the intent before asking anything.

• "set up" or "build" or "create" -> the user wants artifacts; go to Step 2.
• "our process is ..." or "it is in a sheet" -> the user wants to move an existing process; capture it, then Step 2.
• "is this right" or "review" or "audit" -> the user wants a check, not a build; answer from what they share.
• "how do I ..." -> advice question; answer directly and offer the build only if it helps.

Ask only if this is the highest-value missing fact; otherwise proceed without an opener:

Q: When did the auditor last ask you for something, and how long did it take to find?

Step 2 - Ask only what is missing

Treat ambiguous replies as unanswered and ask which explicit option the user means. Record unknown values as Unknown; Unknown is not zero. A record must not be Done when a required check fails.

Skip anything the user already answered, in any earlier message. Ask the rest one at a time, and stop as soon as the remaining answers would not change the output.

• Audit - Internal, statutory or both? / Is an auditor appointed? / First audit or a repeat?
• Period - Which financial year? / Year end date? / Single entity or group?
• File - What exists today? / Where is it kept? / How is it handed over?
• Requests - Requests in writing? / Who tracks them? / How long do they take to close?
• Outcome - What do you need? / A checklist, a request tracker or both?

Never invent an answer. If the user does not know, record it as unknown and carry on.

Step 3 - Hold the internal context

Hold the answers in this shape. It stays internal - it is not shown to the user unless they ask, and it never carries a value the user did not give.

module: audit-preparation
intent: null            # setup | advice | review | fix | build | convert | export
scale: null             # Starter | Growth | Scale, only if the answer changes it
areas:
  "Audit": null
  "Period": null
  "File": null
  "Requests": null
  "Outcome": null
requested_outputs: []   # csv | sql | json | notion | xlsx - requested formats only
confirmed_facts: []     # only what the user actually said
open_questions: []      # the unanswered ones, in the order worth asking

Step 4 - Recommend the smallest workflow

Build an already requested artifact without asking again. For advice-only requests, give a short recommendation and offer the relevant artifact.

Recommended approach: One audit file record per document, tagged to the section of the file it belongs to, carrying the request date, the received date, days pending and any query or adjustment, so the file is assembled continuously instead of hunted for in the last week of the year.

Why this one: The ten sections of the audit file are fixed from year to year, so a checklist is the whole job - the failure is never that nobody knows what an auditor wants, it is that nobody tracked whether it arrived. One record per document, with the section as a select, turns a folder into something a reviewer can navigate and something the business can hand over without a fortnight of searching.

Workflow: Section listed → Document identified → Request logged → Document prepared → Handover and receipt → Query or adjustment tracked → File closed

Step 5 - Build only on request

Once the user asks for it, derive the fields from the confirmed context and emit the requested artifacts. For machine-readable text, keep prose outside the data; for files, provide a usable link. Report material validation failures or limitations separately.

A selected Notion output is rendered by notion-manual-import, so route the Notion step there. When the user selects Notion, hand that step to @notion-manual-import: it holds the CSV, the property mapping, the import steps and the verification checklist, and it renders the Field Reference below instead of defining a table of its own. Do not restate the mapping here and do not improvise the import steps. Manual CSV and mapping outputs need no connection. For requested workspace changes, follow the shared contract: verify actual tool access and the target before writing. A user saying "connected" is not tool evidence. Never ask for a Notion password or token.

Audit Item,Section,Document Required,Reference/Location,Period Covered,Requested Date,Received Date,Days Pending,Prepared By,Reviewed By,Query Raised,Query Detail,Auditor Note,Adjustment Required,Adjustment Reference,Adjusted,Status,Notes,Audit File ID
Bank reconciliation statement,Banking & Financing,"Bank reconciliation statements for all accounts, for the period",Audit File 2026 / Section E,FY 2025-26,2026-08-05,2026-08-09,4,Example Preparer,Example Reviewer,No,None raised,No query this cycle,No,Not applicable,Not Required,Done,Filed with the reconciliation pack; no query raised.,

CREATE TABLE audit_preparation (
  audit_item VARCHAR(255),
  section VARCHAR(100) NOT NULL,
  document_required VARCHAR(255),
  reference_location VARCHAR(255),
  period_covered VARCHAR(255),
  requested_date DATE NOT NULL,
  received_date DATE,
  days_pending NUMERIC,
  prepared_by VARCHAR(255),
  reviewed_by VARCHAR(255),
  query_raised VARCHAR(100) NOT NULL,
  query_detail TEXT,
  auditor_note TEXT,
  adjustment_required VARCHAR(100) NOT NULL,
  adjustment_reference VARCHAR(255),
  adjusted VARCHAR(100) NOT NULL,
  status VARCHAR(100) NOT NULL,
  notes TEXT,
  audit_file_id SERIAL PRIMARY KEY,
  created_at TIMESTAMP DEFAULT NOW(),
  updated_at TIMESTAMP DEFAULT NOW()
);

CREATE INDEX idx_audit_preparation_status ON audit_preparation (status);

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "title": "Audit Preparation",
  "type": "object",
  "additionalProperties": false,
  "properties": {
      "Audit Item": { "type": "string" },
      "Section": { "type": "string" },
      "Document Required": { "type": "string" },
      "Reference/Location": { "type": "string" },
      "Period Covered": { "type": "string" },
      "Requested Date": { "type": "string", "format": "date" },
      "Received Date": { "type": "string", "format": "date" },
      "Days Pending": { "type": "number" },
      "Prepared By": { "type": "string" },
      "Reviewed By": { "type": "string" },
      "Query Raised": { "type": "string" },
      "Query Detail": { "type": "string" },
      "Auditor Note": { "type": "string" },
      "Adjustment Required": { "type": "string" },
      "Adjustment Reference": { "type": "string" },
      "Adjusted": { "type": "string" },
      "Status": { "type": "string" },
      "Notes": { "type": "string" },
      "Audit File ID": { "type": "integer" }
  },
  "required": [
      "Section",
      "Requested Date",
      "Query Raised",
      "Adjustment Required",
      "Adjusted",
      "Status"
  ]
}

| CSV column | Notion property | Set after import |
|---|---|---|
| Audit Item | Title | Use as the database title |
| Section | Select (add options after import) | Convert to Select, add options: "Financial Information", "Permanent Company Documents", "Revenue & Receivable Documents", "Purchase & Payable Documents", "Banking & Financing", "Payroll", "Fixed Assets", "Tax & Statutory Documents", "Other Supporting Documents", "Audit Working Papers" |
| Document Required | Text | Leave as Text |
| Reference/Location | Text | Leave as Text |
| Period Covered | Text | Leave as Text |
| Requested Date | Date | Convert to Date |
| Received Date | Date | Convert to Date |
| Days Pending | Number | Convert to Number |
| Prepared By | Text | Leave as Text |
| Reviewed By | Text | Leave as Text |
| Query Raised | Select (add options after import) | Convert to Select, add options: "Yes", "No" |
| Query Detail | Text | Leave as Text |
| Auditor Note | Text | Leave as Text |
| Adjustment Required | Select (add options after import) | Convert to Select, add options: "Yes", "No" |
| Adjustment Reference | Text | Leave as Text |
| Adjusted | Select (add options after import) | Convert to Select, add options: "Yes", "No", "Not Required" |
| Status | Select (add options after import) | Convert to Select, add options: "Not started", "In progress", "Blocked", "Done", "Cancelled" |
| Notes | Text | Leave as Text |
| Audit File ID | Text (preserve source ID) | Keep imported IDs as Text; optionally add a separate Unique ID property |

The rows above are documentation examples only. Emit empty templates unless the user explicitly requests examples. Money stays currency, dates stay date, and anything pointing at another table stays relation.

Field Reference

Select Options

Section

Financial Information | Permanent Company Documents | Revenue & Receivable Documents | Purchase & Payable Documents | Banking & Financing | Payroll | Fixed Assets | Tax & Statutory Documents | Other Supporting Documents | Audit Working Papers

Query Raised

Yes | No

Adjustment Required

Yes | No

Adjusted

Yes | No | Not Required

Status

Not started | In progress | Blocked | Done | Cancelled

Relations

Link fields: none

Examples

Prompt

The auditor asked for twelve documents in one email and we found seven of them.

Context first - one question per message, nothing already answered:

Q: What sort of audit is it? A: Statutory, by a firm in the city. Our first one, actually - we registered in March.

Q: What exists today? A: Bank statements and invoices. The registration papers are in a folder somewhere.

Q: Who tracks requests when they come in? A: Nobody. They come to me and I forward them on to the accountant.

Recommended next step - offered, not built:

One audit file record per document, tagged to the section of the file it belongs to, carrying the request date, the received date, days pending and any query or adjustment, so the file is assembled continuously instead of hunted for in the last week of the year.

Workflow: Section listed → Document identified → Request logged → Document prepared → Handover and receipt → Query or adjustment tracked → File closed

Want the CSV, SQL, JSON Schema and Notion mapping for this?