audit-xls
Skill2 starsChanged 3 months agoApache-2.0View on GitHub
Excel/表格审计——公式级检查（错误值/硬编码/不一致公式）+ 财务模型完整性检查（资产负债表平衡/现金流勾稽/逻辑合理性）。MUST BE USED 当审核 BP 财务模型/被投公司财务包/任何表格数据时。
5 other projects use a version of this.
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- vijaysuperpositionist/skillstheir own version, first seen Nov 1, 2026
- The-Utopia-Studio/skillstheir own version, first seen Oct 13, 2026
- anthropics/financial-services-pluginstheir own version, first seen Oct 8, 2026
- davidalmeida90/finance-agent-kittheir own version, first seen Sep 4, 2026
- anthropics/financial-servicestheir own version, first seen Jul 22, 2026
Other versions5 projects use a version of this.
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- anthropics/financial-services★ 41ksame name
- anthropics/financial-services-plugins★ 41ksame name
- The-Utopia-Studio/skills★ 6same name
- davidalmeida90/finance-agent-kit★ 1same name
- vijaysuperpositionist/skills★ 0same name
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The file
Files
表格审计（Audit Spreadsheet）
借鉴：Anthropic financial-services financial-analysis/audit-xls。适配中国早中期硬科技（BP 财务模型/投后财务包审核）。 上游：my-pe-view（挤水分三原则）、tech-dd 财务核数。 衔接：审计结论并入 tech-dd 报告或 portfolio-monitoring 简报。
核心流程
① 定范围（先问）
审计范围：
- 选区——只查当前选中区域
- 工作表——当前活动表
- 整个模型——全工作簿 + 财务模型完整性检查（资产负债表平衡/现金流勾稽/逻辑合理性）
- 整个模型 = 最深层级：DCF/预测模型/投决前/发报告前必用
② 公式级检查（所有范围）
| 检查 | 找什么 |
| 公式错误 | #REF! / #VALUE! / #N/A / #DIV/0! / #NAME? |
| 硬编码 | =A1*1.05——1.05 应为单元格引用 |
| 不一致公式 | 破坏同行/同列规律的公式 |
| 越界引用 | SUM/AVERAGE 漏掉首行或末行 |
| 粘贴覆盖 | 看似公式实为硬编码值 |
| 循环引用 | 有意（利息↔债务）或无意 |
| 跨表断链 | 引用了被移动/删除的单元格 |
| 单位错配 | 千元与万元混用、% 存成整数 |
| 隐藏行列/标签页 | 可能藏覆盖值或过期计算 |
③ 模型完整性检查（整个模型范围）
结构审查：
- 输入/公式分离；颜色惯例一致（蓝=输入、黑=公式、绿=链接）
- 页签流程逻辑（假设→利润表→资产负债表→现金流→估值）
- 日期表头全表一致；单位一致
资产负债表：
- 资产 = 负债 + 权益（每期）
- 留存收益滚动：期初 RE + 净利 − 分红 = 期末 RE
- 不平衡：量化每期差额并追踪断点——这是第一优先，其他先放
现金流量表：
- 期末现金 = 资产负债表现金（每期勾稽）
- CFO + CFI + CFF = Δ现金
- 折旧摊销：现金流量表 = 利润表
- 资本开支与固定资产滚动一致
- 营运资本变动符号与资产负债表变动匹配
利润表：
- 收入与分产品/分部门明细勾稽
- 税 = 税前利润 × 税率（允许递延调整）
- 股本数与稀释表勾稽（期权/可转债/回购）
逻辑合理性：
| 检查 | 标记当 |
| 增速 | 收入增速 >100% 无解释 |
| 毛利率 | 偏离行业常态无解释 |
| 终端价值占比 | TV > DCF 价值 75%（黄旗） |
| 曲棍球杆 | 远期年份收入暴增不现实 |
| 复利失真 | EBITDA 10 年后复利到荒谬数值 |
| 边界情况 | 0%/负增长、负 EBITDA 时模型崩溃 |
④ 输出
按严重级分栏：
- 致命（模型不能用）：资产负债表不平衡/现金勾稽失败——先修这个
- 重大（结果可能错）：硬编码关键假设/单位错配/越界引用
- 一般（规范问题）：颜色不一致/隐藏行列/格式 每条附：位置（页签+单元格）、问题描述、修改建议
重要纪律
- 数字必须可追溯：模型假设全部显式；禁止"拍脑袋"数字混入公式
- 审查 BP 财务模型时：先做公式级+平衡检查，再做逻辑合理性（防曲棍球杆）
- 审查被投公司财务包：勾稽优先（现金/毛利/回款三口径）
- 发现隐藏行列 = 主动追问：是否藏覆盖值或过期计算
使用提示
- 与 vault 概念页联动：[[概念：财务挤水分]]
- 配合 my-pe-view 9 数字尽调：模型审计只是第一步，还需访谈/凭证验证
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