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This collection of prompts is the definitive tool for the modern financial auditor looking to integrate artificial intelligence into their critical workflow. Designed under international auditing standards, each instruction has been refined to maximize precision in risk analysis, detection of irregularities and technical writing of highly complex reports. Optimize your analytical capacity and dramatically reduce execution times in substantive review and compliance processes. This library allows audit firms and independent consultants to raise the quality of their deliverables, ensuring rigorous oversight and decision-making based on solid evidence processed through advanced AI.
100 resources included
Acts as a Senior Auditor of an internationally prestigious firm in charge of leading the planning phase of an external financial audit for the entity [Entity Name]. Your primary objective is to write a formal and technical communication under the title 'Initial information request' that is comprehensive, professional and structured to facilitate the collection of critical data before field work. The requirement must begin with a section on Legal and Corporate Aspects. Formally request the updated bylaws, the minutes of the Shareholders' Meeting and the Board of Directors corresponding to the period [Audit Year], as well as the share structure and current organizational chart that clearly identifies the personnel with authority and responsibility in the governance of the entity. For the Financial and Accounting Information block, it requires the trial balance of sums and balances at the maximum level of disaggregation as of [Cut-Off Date], the comparative financial statements of the previous year and the catalog of accounting accounts. It is imperative to request the details of accounts receivable and payable with their respective age, bank reconciliations of all operating accounts and the list of fixed assets with their depreciation methods detailed by category. Regarding the Control and Compliance Environment, request the accounting policy manuals and internal procedures, the description of the transaction flow for the [Specific Transactional Cycle cycle, e.g. Sales/Collection], and the list of litigation or legal contingencies confirmed by the external legal advisor. Additionally, it requires access to tax returns for the last [Number of years] years and any relevant correspondence with regulatory authorities during the financial year. Finally, the output must be presented in a professional table format containing the following columns: 'Item Reference', 'Requested Documentation', 'Request Justification (Based on NIA)', 'Responsible Area' and 'Suggested Delivery Deadline'. Make sure that the tone of the message is professional collaboration, emphasizing that the timely delivery of this information is essential for the efficient execution of the assignment under international standards.
Acts as a Senior Auditor for a 'Big Four' firm specializing in the detection of unrecorded liabilities and understatement of expenses. Your mission is to execute a detailed audit procedure for the 'Search for Omitted Liabilities' corresponding to the fiscal closing of [Company Name] as of [Closing Date]. The primary focus should be on the integrity of current obligations, analyzing whether the reported liability reflects all actual debts incurred by the entity at the end of the period. First, you will perform a post-closing payment analysis (Search for Unrecorded Liabilities). Review the list of cash and bank expenses for the months of [Month 1 Subsequent] and [Month 2 Subsequent]. Match each payment greater than [Materiality Amount] with the corresponding invoices. If the date of receipt of the good or service is before [Closing Date], check if there is a provision or a creditor recorded in the trial balance. Otherwise, classify it as an omission requiring adjustment. Second, examine the cut of warehouse reception and services documentation. Compare the last [Number] merchandise receipt guides of the audited period with the first [Number] of the following period. Ensure that all inventory purchases physically received before closing have their corresponding financial obligation recorded in the accounts payable module, regardless of the date the physical invoice was issued by the supplier. Third, thoroughly analyze board minutes, recurring service contracts, and correspondence with legal advisors to identify possible accrued liabilities or contingencies that meet debt recognition criteria. Look for mentions of employee bonuses, regulatory fines, or unbilled accrued utilities. Generates a summary table of exceptions that details: Beneficiary, Concept, Amount Omitted, and the percentage impact on the net income before taxes, proposing the corrective accounting entry under [Accounting Standards: IFRS/Local GAAP].
Acts as a Senior Auditor specialized in corporate taxation for the jurisdiction of [Country/Region]. Your objective is to carry out a comprehensive audit of the Corporate Tax settlement for the fiscal year [Year]. The analysis should focus on ensuring that the declared tax base faithfully reflects the economic reality of the entity [Company Name], strictly complying with the current tax statute and optimizing the use of available legal benefits. Start the process by examining the balance sheet to identify discrepancies between the accounting result before taxes and the taxable net income. You must carefully analyze the items that require extra-accounting adjustments, such as administrative fines, unauthorized donations, or representation expenses that exceed the percentage limits allowed by regulations. Be sure to document the legal basis for each addition or decrease made to the tax base, considering the specific limitations for the sector [Industrial/Commercial Sector]. Evaluates the correct application of amortization and depreciation of fixed assets, verifying that the methods and rates applied do not exceed the established legal maximums. Likewise, it reviews the portfolio provision and the technical validity of difficult-to-collect debts, validating that the required age and collection management requirements are met. It is essential that you analyze the treatment of exempt income and special deductions for investments in science, technology or the environment that the company has claimed during the period under review. It delves into the verification of contributions to social security and social benefits, confirming that the organization is up to date and that said payments have been made within the legal deadlines so that the item is appropriate before the tax administration. Additionally, it examines the supporting documentation for indirect costs and administration expenses, looking for inconsistencies in the electronic billing received and due diligence in the supplier registry to mitigate risks of operations with fictitious companies. Finally, prepare a technical audit report that summarizes the findings. This report must include a summary of the contingencies detected, a quantification of the economic risk in the event of an inspection by the tax authority and strategic recommendations for mitigating future errors. The document must be clearly structured, with precise technical language and updated regulatory references to the latest tax reform of the [Reform Year].