Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (audit type/support process/escalation matrix).
/audit-support-master — Audit Support Master Process
Complete Audit Support Process
Step 1：审计进场准备（进场前 X 天）
→ 确认审计范围和时间
→ 执行 audit-evidence-collection
→ 按时完成资料收集
Step 2: On-site support (during audit) → Execute confirmation-management → Coordinate confirmation procedures → Handle confirmation exceptions
Step 3: Audit adjustment review (during audit process) → Execute audit-adjustment-review → Handle adjustment disagreements → Confirm final adjustments
Step 4: Management representation → Prepare management representation letter → Sign and confirm
Step 5: Audit conclusion communication → Communicate preliminary audit opinion → Management response → Issue audit report
---
## 第一步：资料收集情况
**执行 Skill：** `audit-evidence-collection`
□ Execution status: [Success/Failure/Partial success]
□ Information completeness rate: [X%] □ Missing information: [✅ None / ⚠️ X items]
□ Impact of missing items: □ Impact on statements: [Low/Medium/High] □ Alternative plan: [Confirmed/Pending confirmation]
□ Information handover completed: [✅ Yes / ⚠️ No] □ Handover date: [YYYY-MM-DD]
---
## 第二步：函证管理情况
**执行 Skill：** `confirmation-management`
□ Execution status: [Success/Failure/Partial success]
□ Confirmation sending completion rate: [X%] □ Response rate: [X%]
□ Bank confirmations: □ Response rate: [X%] □ Amount discrepancies: [X] institutions □ Frozen/mortgaged: [✅ None / ⚠️ X institutions requiring attention]
□ Accounts receivable/payable confirmations: □ Response rate: [X%] □ Amount discrepancies: [X] entries □ No response: [X] entries (alternative procedures [✅ sufficient / ⚠️ not sufficiently sufficient])
---
## 第三步：审计调整情况
**执行 Skill：** `audit-adjustment-review`
□ Execution status: [Success/Failure/Partial success]
□ Total adjustment entries: [X] entries □ Adjustment amount: [±XXX ten thousand]
□ Impact on profit: [±XXX ten thousand] □ Exceeds materiality threshold: [✅ Yes / ⚠️ No]
□ Disputes exist: [✅ None / ⚠️ X entries requiring handling] □ Finally accepted: [X] entries — amount [XXX ten thousand] □ Insisted on not accepting: [X] entries — amount [XXX ten thousand]
---
## 第四步：综合风险评估
**跨维度综合分析：**
Overall audit risk: [✅ Low / ⚠️ Medium / 🔴 High]
Information risk: □ Completeness: [✅ Complete / ⚠️ X items missing] □ Impact on statements: [Low/Medium/High]
Confirmation risk: □ Response rate: [X%] □ Sufficiency of alternative procedures: [✅ Sufficient / ⚠️ Not sufficiently sufficient] □ Difference handling: [Handled/Pending handling]
Adjustment risk: □ Adjustment disputes: [✅ None / ⚠️ X entries] □ Impact on statements: [Low/Medium/High] □ Risk of modified opinion: [✅ Low / ⚠️ Medium / 🔴 High]
Comprehensive diagnosis: □ 🔴 High-risk items: [Description] — must be handled immediately □ ⚠️ Medium-risk items: [Description] — must be followed up
---
## 第五步：生成审计配合综合报告
═══════════════════════════════════════ Audit Support Report Audit year: [YYYY year] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
【Core Conclusion】
Overall audit support risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Document preparation: [one-sentence summary] □ Confirmation procedures: [one-sentence summary] □ Audit adjustments: [one-sentence summary]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
【I. Audit Overview】
□ Audit type: [annual audit/special audit] □ Audit firm: [accounting firm name] □ Audit period: [YYYY-MM-DD to YYYY-MM-DD]
□ Audit team entry: [YYYY-MM-DD] □ Expected report issuance: [YYYY-MM-DD]
【II. Document Collection Status】
□ Document completeness rate: [X%]
□ Missing documents: [✅ None / ⚠️ X items] □ Impact of missing items: [✅ Low / ⚠️ Medium / 🔴 High]
□ Document handover: [✅ Completed / ⚠️ Pending confirmation] □ Handover date: [YYYY-MM-DD]
【III. Confirmation Status】
□ Bank confirmations: □ Requests sent: [X] institutions — Responses received [X] institutions — Response rate [X%] □ Amount discrepancies: [X] institutions □ Frozen/collateralized: [✅ None / ⚠️ X institutions require attention]
□ Accounts receivable/payable confirmations: □ Requests sent: [X] institutions — Responses received [X] institutions — Response rate [X%] □ Confirmed as matching: [X] institutions □ Amount discrepancies: [X] items □ No response received: [X] items (alternative procedures [✅ sufficient / ⚠️ insufficient])
□ Overall reliance on confirmations: [✅ High / ⚠️ Medium / 🔴 Low]
【IV. Audit Adjustment Status】
□ Adjustment entries: [X] items □ Adjustment amount: [±XXX ten thousand]
□ Impact on profit: [±XXX ten thousand] □ Exceeds materiality threshold: [✅ Yes / ⚠️ No]
□ Disputes exist: [✅ None / ⚠️ X items] □ Finally accepted: [X] items □ Persisted in non-acceptance: [X] items
【V. Audit Conclusion Preview】
□ Preliminary audit opinion: [unqualified/qualified/disclaimer/adverse] □ Risk of non-standard opinion: [✅ Low / ⚠️ Medium / 🔴 High]
□ Main matters of concern: □ [Matter A] — [description] □ [Matter B] — [description]
□ Management representation letter: [✅ Signed / ⚠️ Pending signature]
【VI. Risk Assessment】
□ Document risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Confirmation risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Adjustment risk: [✅ Low / ⚠️ Medium / 🔴 High] □ Non-standard opinion risk: [✅ Low / ⚠️ Medium / 🔴 High]
□ Overall audit risk: [✅ Low / ⚠️ Medium / 🔴 High]
【VII. Follow-up Matters】
□ High priority: □ [To-do A] — Person responsible [X] — Completion date [YYYY-MM-DD] □ [To-do B] — Person responsible [X] — Completion date [YYYY-MM-DD]
□ Medium priority: □ [To-do C] — Person responsible [X] — Completion date [YYYY-MM-DD]
【VIII. Next Phase Work Arrangements】
□ [YYYY-MM-DD]: Communication of preliminary audit opinion □ [YYYY-MM-DD]: Signing of management representation letter □ [YYYY-MM-DD]: Final confirmation of audit adjustments □ [YYYY-MM-DD]: Official issuance of audit report
═══════════════════════════════════════ Prepared by: [Finance Manager] Reviewed by: [CFO] ═══════════════════════════════════════
---
## 升级触发条件
- 资料缺失影响重大报表科目
- 函证回函率 < [X]%
- 存在重大审计调整分歧
- 审计报告出具前仍有未决事项
- 非标意见风险 = 🔴 高
---
*Finance Skills — audit-support-master atomic skill*