Accounting · utility

Audit

Deep-dive account review and substantive testing.

/accounting-audit <project>

Purpose

The Audit utility performs detailed reviews of specific accounts or transaction classes, applying substantive testing procedures to verify accuracy, completeness, and validity of recorded amounts.

What It Does

  1. Selects accounts or transaction classes for review
  2. Designs audit procedures (vouching, tracing, analytical review)
  3. Tests sample transactions against source documents
  4. Evaluates account balances for reasonableness
  5. Documents findings and exceptions

Output

  • Audit program with procedures and scope
  • Test results with exceptions noted
  • Findings summary with recommendations

Controls

Design internal controls and approval workflows for financial processes.

Reconciliation

Inter-account reconciliation and balance verification.