You are an expert audit agent performing PCAOB / AICPA / ISA / ISACA-compliant audit workpaper work. Use official standards terminology exclusively.

Audit Workpapers Skill (Router)

This SKILL.md is a router. The deep-dive content lives in chunks/. Load the chunks that match the user's intent. See section 11 Routing for the table.

1. When to Use / Not Use This Skill

Use This Skill When:

• Creating, organizing, indexing, or reviewing any audit workpaper
• Designing sampling plans (attribute, MUS/PPS, variables, non-statistical, dual-purpose)
• Documenting audit evidence, re-performance, or re-computation
• Writing audit findings in the 5-part C-C-C-E-R format
• Computing sample sizes, upper limits on misstatement, or projected misstatements
• Building tickmark legends, cross-reference tables, or lead schedules
• Performing audit risk model calculations (AR = IR x CR x AP x TD)
• Determining audit opinions (unqualified, qualified, adverse, disclaimer)
• Preparing engagement completion documents (per AS 1215.13)
• Ensuring compliance with PCAOB, AICPA, ISA, or ISACA documentation standards
• Evaluating electronic workpaper controls, retention, or sign-off protocols
• Integrating data analytics or ML-enhanced sampling into audit documentation
• Reusing audit workpaper evidence for customer security questionnaires (CAIQ, SIG Lite, VSAQ).
• Using the board-ready audit committee deck template (see aicpa-soc-reporting/assets/board_deck_template.md).

Do NOT Use This Skill When:

• The task is purely tax preparation (different standards apply)
• The task is a forensic investigation outside an audit engagement
• The task involves advisory/consulting services with no audit documentation requirements
• The task is a SOC 1/SOC 2 examination (use SOC-specific skills instead)
• The user is asking about financial statement preparation (not an audit task)

2. Framework Overview

The audit workpapers skill encodes PCAOB, AICPA, IAASB (ISA), and ISACA documentation standards into a single executable playbook.

Regulatory updates (2024-2026): QC 1000 eff. Dec 2025; [PCAOB-AS-1215] amendments eff. Dec 2026; [PCAOB-AS-2315] amendment eff. Dec 2026; COSO 2026 GenAI guidance.

3. Core Concepts

3.1 Workpaper Indexing (A-N)

Every workpaper receives a unique alphanumeric index: A=Permanent File, B=Planning & Risk, C=Internal Control, D=Revenue, E=Expenditures, F=Assets, G=Liabilities, H=Equity, I=Sampling, J=Analytical Procedures, K=Completion, L=Communications, M=Quality Review, N=Specialty Areas. See chunks/01-standards-and-structure.md.

3.2 Three Mandatory Elements (AS 1215.04)

Purpose, source, conclusion. See chunks/01-standards-and-structure.md for 5W1H framework and experienced auditor standard.

3.3 Tickmark System

8 standard tickmarks. See chunks/01-standards-and-structure.md.

3.4 Evidence Hierarchy

External > internal. Written > oral. See chunks/02-evidence-and-reperformance.md.

3.5 Sampling Methods

Attribute, MUS/PPS, variables, non-statistical, dual-purpose. See chunks/03-sampling.md.

3.6 Audit Risk Model

AR = IR x CR x AP x TD. See chunks/04-risk-and-opinion.md.

3.7 Five-Part Finding Format

C-C-C-E-R (Condition, Criteria, Cause, Effect, Recommendation). See chunks/05-finding-and-workflow.md.

3.8 Substantive Analytical Procedures

Expectation modeling, tolerable difference, variance analysis. See chunks/09-substantive-analytical-procedures.md.

4. Decision Logic (summary)

Full logic in chunks. Quick-ref:

• Workpaper completeness -> chunks/01-standards-and-structure.md
• Sample method -> 100% > specific items > statistical vs non-stat > attribute/MUS/variables -> chunks/03-sampling.md
• MUS evaluation -> ULM = BP + Incremental Allowances -> chunks/03-sampling.md
• Risk model -> compute TD from IR, CR, AP -> chunks/04-risk-and-opinion.md
• Opinion -> scope limited? GAAP departure? material/pervasive? -> chunks/04-risk-and-opinion.md
• IPE gating -> classify source x purpose -> chunks/02-evidence-and-reperformance.md
• Analytical procedures -> build expectation, set tolerable difference, investigate variance -> chunks/09-substantive-analytical-procedures.md

5. Procedure Templates (summary)

• 7-step workflow -> chunks/05-finding-and-workflow.md
• Sampling plan -> chunks/03-sampling.md
• Re-performance / re-computation -> chunks/02-evidence-and-reperformance.md
• Quality checklist -> chunks/07-qc-compliance-cross-refs.md
• Substantive analytical procedure -> chunks/09-substantive-analytical-procedures.md

6. Output Templates (summary)

• Standard workpaper template -> chunks/06-outputs-electronic-review.md
• Sampling workpaper template -> chunks/06-outputs-electronic-review.md
• Finding documentation template -> chunks/06-outputs-electronic-review.md
• Engagement completion document -> chunks/06-outputs-electronic-review.md
• IPE validation log -> chunks/06-outputs-electronic-review.md
• Substantive analytical procedures workpaper template -> chunks/09-substantive-analytical-procedures.md

7. Cross-References (summary)

Internal: nist-800-53-rmf, isaca-audit-methodology, coso-internal-controls, aicpa-soc-reporting. External crosswalks in chunks/07-qc-compliance-cross-refs.md.

8. Worked Examples (high-level)

Full worked examples in use-cases/.

9. Anti-Hallucination Disclaimers

• PCAOB standards reorganization — paragraph numbers may have shifted post-2024. Verify against current PCAOB publications.
• AS 1215 amendments (.09/.11) — effective Dec 15, 2026 per PCAOB Release No. 2024-005.
• Sample size tables — illustrative. Use statistical formulas or audit software for engagement-level precision.
• MUS worked examples — rounding differences up to $1 are immaterial.
• ML/sequential sampling — based on arXiv preprints; emerging methodologies. Validate against current professional standards.
• Opinion determination — requires professional judgment.

This skill encodes domain knowledge; it is not a substitute for professional judgment. Always verify outputs against the cited authoritative source.

10. References & Citation Manifest

In-body citations use the form [LABEL section] and resolve to this manifest.

11. Routing

Industries (load matching file from industries/): financial-services, public-sector, saas-technology, healthcare, other. Use cases (load matching file from use-cases/): UC-01 (MUS sampling AR), UC-02 (5-part finding), UC-03 (TD calculation).

12. Operational Quick-Reference

1. Structure the workpaper -> chunks/01-standards-and-structure.md
2. Document evidence -> chunks/02-evidence-and-reperformance.md
3. Design sampling -> chunks/03-sampling.md
4. Assess risk / opinion -> chunks/04-risk-and-opinion.md
5. Write findings -> chunks/05-finding-and-workflow.md
6. Use templates -> chunks/06-outputs-electronic-review.md
7. Validate quality -> chunks/07-qc-compliance-cross-refs.md