accrual-proposalsPropose month-end accruals from open POs received but not yet invoiced (GRNI), recurring vendor spend patterns, and preparer-supplied one-time items, cross-checked against the AP register so nothing is double-booked, with every line carrying a stated basis and an auto-reversal flag for reviewer appr
ar-aging-tie-outTie the accounts receivable aging to the general ledger control account and test it properly — recomputing every ageing bucket from the invoice date rather than trusting the report, grossing up netted credit balances, and flagging stale balances, unapplied cash, and cutoff errors. Use this whenever
audit-samplingSelect an audit sample from a population using monetary unit (PPS), stratified, or random attribute sampling — with the sample size derived from stated parameters, a recorded random seed so the selection can be re-performed exactly, and a prepared testing worksheet. Use this whenever the user mentio
audit-workpaperBuild an audit workpaper that documents the objective, the population and how it was obtained, the procedures performed, the evidence examined, the exceptions found, and a conclusion — and validate that the conclusion is actually supported by what was documented, refusing to accept "no exceptions no
balance-sheet-recon-packBuild the balance sheet reconciliation pack across the full chart, not just cash — for every asset, liability, and equity account, prove GL balance equals supporting schedule plus itemized items, with an unexplained difference that must be zero and a sign-off requiring a named preparer and reviewer
bank-rec-reviewAudit a bank reconciliation that someone else prepared — independently recompute it, verify every reconciling item against the bank statement and the subsequent-period statement, confirm each item actually cleared, and detect plugs, stale items rolled forward, and reconciling items that exist only o
bank-rec-to-glReconcile a bank statement to the general ledger cash account — match transactions, identify deposits in transit, outstanding checks, and unrecorded bank items, then produce a signable four-column reconciliation workpaper that proves adjusted bank balance equals adjusted book balance. Use this whene
bank-statement-to-excelConvert PDF bank statements (or credit card, brokerage, and merchant-processor statements) into a clean Excel workbook with dates, descriptions, debits, credits, and running balance — and prove the extraction is complete by tying to the statement's own opening and closing balances. Use this whenever
cash-flow-tieoutBuild or verify an indirect-method statement of cash flows and prove it — the net change in cash must equal the movement in the balance sheet cash accounts, each section must tie to the underlying balance sheet changes, and every non-cash and reclassifying adjustment must be named. Use this whenever
cutoff-and-unrecorded-liabilitiesTest whether transactions are recorded in the right period and search for liabilities that were never recorded at all — examining subsequent-period payments, invoices received after period end, open purchase orders with goods received, unprocessed invoices, credit memos, and accrual completeness, wi
depreciation-tie-outTie the fixed asset register to the depreciation schedule and to the tax return or financial statements — proving the cost and accumulated depreciation rollforwards foot, that beginning balances equal prior-year ending, that disposals were removed with gain or loss computed, and that no asset is dep
expense-policy-testingTest an expense, travel, or corporate card population against the client's own written policy — missing approvals, amounts over limit, self-approval, split transactions engineered to stay under an approval threshold, duplicate submissions, prohibited categories, missing receipts, and weekend or pers
filing-diffCompare two versions of a tax return or filing field by field and show every change — proving that every field in both versions is accounted for as changed, unchanged, added or removed, that the net numeric effect reconciles to the movement in the bottom line, and that carryforwards agree to the pri
flux-narrativeCompute period-over-period movement between two trial balances, apply dual dollar-and-percent materiality, and draft variance explanations for a reviewer to confirm rather than write from scratch. Use this whenever the user mentions flux analysis, flux report, month-over-month or period-over-period
journal-entry-anomaly-scanScan a full-population general ledger or journal entry extract for duplicate, round-dollar, weekend and holiday, after-hours, manually posted, self-approved, and threshold-adjacent entries — then produce a risk-ranked exception listing and an audit workpaper documenting the procedure, population, cr
k1-extract-summarizeExtract Schedule K-1 data from partnership, S corporation, and trust tax packages into a standardized box-by-box summary — including separately stated items, self-employment amounts, foreign items, and state schedules — then prove the extraction by footing the aggregate K-1s back to the entity retur
month-end-close-checklistBuild a month-end or period-end close checklist derived from the client's own trial balance rather than a generic template — every account with activity is either reconciled with named support and an owner, waived with a documented reason, or open, and the close is not complete until nothing is left
payroll-tax-reconciliationReconcile the payroll register to the quarterly Forms 941, the W-2/W-3 totals, and the general ledger — a four-way tie-out of gross wages, taxable wage bases, withholding, employer taxes, and deposits, with every difference either explained or reported as an exception. Use this whenever the user men
receipts-to-expenseTurn scanned or photographed receipts into an expense spreadsheet with vendor, date, amount, tax, tip and category — proving the extraction by requiring each receipt's line items to sum to its own printed total, every receipt image to be accounted for, and the population total to tie to a control to
return-yoy-varianceCompare this year's tax return or financial statements against last year's line by line, quantify every variance, and require a causal explanation for each material movement — including the movements that are suspicious precisely because a number did NOT change. Use this whenever the user mentions c
revenue-trace-to-sourceTrace a revenue sample from the general ledger through to the invoice, the contract, and the cash receipt — proving each recorded amount agrees across the whole chain, and refusing to record an item as tested unless every required evidence link is present. Use this whenever the user mentions revenue
sales-tax-reconciliationReconcile filed sales and use tax returns to recorded sales by jurisdiction — proving gross sales agree to the general ledger, that tax collected equals tax remitted through a liability rollforward, and that every jurisdiction with sales activity either has a return filed or a documented nexus concl
tax-return-reviewReview a prepared tax return against a structured review checklist, producing evidence for every item tested — form and line reference, the supporting document, and the page it came from — plus a preparer-review summary of open items, risks, and recommended follow-ups. Use this whenever the user men
three-way-matchPerform a three-way match between purchase orders, vendor invoices, and receiving records — testing quantity and price against tolerance, detecting duplicate invoices and over-billing, and proving that every invoice in the population is either matched or reported as an exception. Use this whenever t
trial-balance-integrityTest a trial balance and chart of accounts before anything is built on them — proving debits equal credits, that every account maps to a financial statement line with none left unmapped, and flagging duplicate or near-duplicate accounts, unused accounts, accounts with a balance in the wrong directio