audit-checklist

audit-checklist is a command for coding agents from brainbytes-dev/everything-claude-finance. It costs 9 tokens per session (1,304 once invoked), scanned A, original, MIT.

A command that creates and tracks a checklist for preparing for an audit, including documents, tests, evidence, risks, findings, and sign-offs. An audit is a formal review of financial records, controls, or compliance.

In plain words
What is it for?
Use it for external or internal audits, first-year audit preparation, SOX control testing, readiness reviews, and follow-up on earlier findings.
Why use it?
It turns audit preparation into trackable tasks and highlights areas that may need extra evidence or review.

Command

Part of the everything-claude-finance plugin — 13 skills, 22 commands, 20 agents shipped together

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add commands/brainbytes-dev/everything-claude-finance/audit-checklist
Clone the repo
git clone --depth 1 https://github.com/brainbytes-dev/everything-claude-finance

Or install everything-claude-finance, the plugin that ships this one along with the rest of its 13 skills, 22 commands, 20 agents.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for audit-checklist

README.md
[![agentmods](https://agentmods.dev/badge/commands/brainbytes-dev/everything-claude-finance/audit-checklist.svg)](https://agentmods.dev/commands/brainbytes-dev/everything-claude-finance/audit-checklist)
Your own site
<a href="https://agentmods.dev/commands/brainbytes-dev/everything-claude-finance/audit-checklist"><img src="https://agentmods.dev/badge/commands/brainbytes-dev/everything-claude-finance/audit-checklist.svg" alt="Measured on agentmods" height="20"></a>
Per session 9 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 1,304 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00009 $0.01304
Opus 5 $0.00005 $0.00652
Sonnet 5 $0.00002 $0.00261
Haiku 4.5 $0.00001 $0.00130

Measured 4d ago against content hash b996c82179ab, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

audit-checklist scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 4d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

commands/audit-checklist.md · 130 lines

How it starts

The opening of the file, as written. The whole thing — 130 lines — stays where its author put it; the contents beside it link to each section on GitHub.

/audit-checklist — Audit Preparation Checklist

What This Command Does

Generates a comprehensive audit preparation checklist tailored to the entity, audit area, and applicable standards. Covers documentation requirements, testing procedures, evidence gathering, and common findings to watch for. Tracks completion status and flags high-risk areas requiring additional scrutiny.

When to Use

  • Preparing for external audit (year-end or interim)
  • Internal audit planning and execution
  • First-year audit preparation
  • Audit readiness assessment before auditors arrive
  • SOX compliance testing preparation
  • Remediation tracking for prior-year findings

How It Works

  1. Risk Assessment: Identifies high-risk areas based on entity type, industry, and prior findings
  2. Checklist Generation: Creates area-specific procedures aligned with ISA/PCAOB standards
  3. Documentation Map: Lists required PBC (prepared by client) documents per area
  4. Testing Procedures: Defines sample sizes, selection methods, and assertion coverage
  5. Completion Tracking: Provides status tracking with reviewer sign-off fields
  6. Issues Log: Templates for documenting findings and management responses

Example Usage

Input:

/audit-checklist entity:"Nordic Pharma AS" area:revenue standard:IFRS materiality:500000

Output:

# Audit Preparation Checklist — Nordic Pharma AS
## Area: Revenue | Standard: IFRS 15 | Materiality: EUR 500K
## Audit Period: FY2025 | Prepared: 2026-03-14

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## Risk Assessment — Revenue
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| Risk Factor                    | Level  | Rationale                       |
|--------------------------------|--------|---------------------------------|
| Revenue recognition complexity | High   | Multiple performance obligations|
| Contract modifications         | Medium | Frequent amendment patterns     |
| Variable consideration         | High   | Rebates, returns, milestones    |
| Cut-off risk                   | Medium | Year-end shipment timing        |
| Fraud risk (ISA 240)           | Present| Presumed risk per standards     |

Planned approach: Combined (controls + substantive testing)
Sample size: 25 transactions (statistical, MUS method)

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## PBC Document Checklist
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

| # | Document                              | Status | Due Date   |
|---|---------------------------------------|--------|------------|
| 1 | Revenue recognition policy memo       | ⬜     | 2026-02-28 |
| 2 | Complete contract listing (top 50)    | ⬜     | 2026-02-28 |
| 3 | Revenue by product line / geography   | ⬜     | 2026-03-05 |
| 4 | Credit note / returns summary         | ⬜     | 2026-03-05 |
| 5 | Rebate and discount schedule          | ⬜     | 2026-03-05 |
| 6 | Deferred revenue rollforward          | ⬜     | 2026-03-10 |
| 7 | Bill-and-hold arrangement details     | ⬜     | 2026-03-10 |
| 8 | Related party sales listing           | ⬜     | 2026-03-10 |
| 9 | Revenue cut-off testing schedule      | ⬜     | 2026-03-15 |
|10 | Management representation letter      | ⬜     | 2026-03-30 |

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## Testing Procedures
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

### IFRS 15 Five-Step Model Testing
| Step                          | Procedure                      | Status |
|-------------------------------|--------------------------------|--------|
| 1. Identify contract          | Verify signed agreements exist | ⬜     |
| 2. Identify perf. obligations | Test allocation of bundled deals| ⬜    |
| 3. Determine transaction price| Verify variable consideration  | ⬜     |
| 4. Allocate to perf. oblig.   | Test standalone selling prices | ⬜     |
| 5. Recognize revenue          | Test timing — point vs. over time| ⬜   |

### Substantive Procedures
| # | Procedure                             | Assertion    | Status |
|---|---------------------------------------|-------------|--------|
| 1 | Sales to cash receipts tracing (25)   | Occurrence  | ⬜     |
| 2 | Cash receipts to sales (25)           | Completeness| ⬜     |
| 3 | Year-end cut-off testing (±5 days)    | Cut-off     | ⬜     |
| 4 | Analytical review — monthly trends    | Reasonableness| ⬜   |
| 5 | Related party transaction review      | Valuation   | ⬜     |

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
## Common Findings Watchlist
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

⚠ Pharma industry: Watch for channel-stuffing patterns in Q4
⚠ Milestone-based contracts: Verify constraint on variable consideration
⚠ Rebate accruals: Test historical accuracy of estimates
⚠ Bill-and-hold: Verify all criteria under IFRS 15.B79-B82

### Issues Log Template
| # | Finding | Severity | Ref | Mgmt Response | Status |
|---|---------|----------|-----|---------------|--------|
|   |         |          |     |               |        |

Read the full file on GitHub · 130 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 4d ago First seen · 130 lines · 9 tokens per session scan A b996c82179ab

Subscribe to this mod's changes

audit-checklist is a command published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It adds 9 tokens to every session and 1,304 once invoked, about $0.0000 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.