agentmods.dev

group-audit-strategy

group-audit-strategy is a skill for Claude Code, Codex from guoliang1114-boop/AriaAI. It costs 42 tokens per session (2,485 once invoked), scanned A, original, MIT.

A planning framework for auditing a group made up of several companies, branches, or business units under one reporting structure.

In plain words
What is it for?
Use it to understand the group structure, assess group risks, assign audit work, guide component teams, and review their results under ISA 600.
Why use it?
It helps decide which parts need detailed work, set appropriate importance levels, coordinate component auditors, and evaluate consolidation adjustments.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

not rated 37repo today A scan SkillSpector: pass 42 tokens original MIT

Good fit Use it to understand the group structure, assess group risks, assign audit work, guide component teams, and review their results under ISA 600.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/guoliang1114-boop/ariaai/group-audit-strategy
View source ↗ guoliang1114-boop/AriaAI aria.d2cgo.co
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.

Any agent
npx skills add guoliang1114-boop/AriaAI --skill group-audit-strategy
Clone the repo
git clone --depth 1 https://github.com/guoliang1114-boop/AriaAI

Made for: Claude Code, Codex.

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 group-audit-strategy

README.md
[![agentmods](https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/group-audit-strategy/github.svg)](https://agentmods.dev/skills/guoliang1114-boop/ariaai/group-audit-strategy)
Your own site
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/group-audit-strategy"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/group-audit-strategy/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for group-audit-strategy

Your own site · 80×15
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/group-audit-strategy"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/group-audit-strategy.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 42 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,485 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
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 5.1 $0.00042 $0.02485
Opus 5 $0.00021 $0.01242
Sonnet 5 $0.00008 $0.00497
Haiku 4.5 $0.00004 $0.00248

Measured 12d ago against content hash 411beb382c62, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

group-audit-strategy 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 12d 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.

skills/group-audit-strategy/SKILL.md · 205 lines

How it starts

The opening of the file, as written. The whole thing — 205 lines — stays where its author put it; the contents beside it link to each section on GitHub.

集团审计策略制定

When To Use

  • 被审计单位包含多个子公司、分支机构或业务板块
  • 需要识别和评估集团层面的重大错报风险
  • 需要向组成部分审计师分配审计工作
  • 需要制定集团层面的重要性和组成部分重要性
  • 需要协调多个审计团队的工作并评估合并调整

Tools

  • search — 搜索集团组织架构、组成部分财务数据、历史审计文件
  • read — 读取风险评估、集团财务报表、组成部分审计报告
  • write — 生成集团审计策略文件
  • edit — 更新组成部分分配、调整重要性水平

Framework

ISA 600核心框架

第一步：了解集团及其环境（ISA 600第11-15条）
  1. 了解集团结构（股权关系、管理层级、业务板块）
  2. 识别集团层面的控制环境
  3. 评估集团财务报告过程和合并流程
  4. 了解集团管理层对组成部分的监督机制
  5. 识别集团层面的重大错报风险
第二步：识别组成部分（ISA 600第16-18条）
  • 重要组成部分：在集团中具有财务重要性的组成部分
    • 判定标准：单个组成部分占集团资产、收入或利润的比例（通常>15%）
    • 或因特定性质或情况导致存在重大错报风险
  • 非重要组成部分：不具有财务重要性，但需在集团层面实施分析程序
  • 特别关注组成部分：因特定风险因素（如复杂交易、管理层凌驾）而需单独审计
第三步：分配重要性水平（ISA 600第19-23条）
  1. 设定集团层面整体重要性（PM）
  2. 设定集团层面实际执行的重要性（TE）
  3. 为每个重要组成部分分配组成部分重要性
  4. 组成部分重要性应低于集团整体重要性
  5. 考虑未分配至组成部分的保留金额
第四步：确定组成部分审计工作（ISA 600第24-32条）
  1. 对重要组成部分：使用组成部分重要性执行审计工作
  2. 对非重要组成部分：在集团层面实施分析程序
  3. 对具有特别风险的组成部分：执行针对该风险的审计程序
  4. 确定集团项目组直接执行或指导组成部分审计师执行的工作
第五步：协调组成部分审计师（ISA 600第33-40条）
  1. 向组成部分审计师发出集团审计指令
  2. 明确组成部分审计师需执行的工作范围
  3. 明确报告时间安排和沟通要求
  4. 评估组成部分审计师的专业胜任能力
  5. 参与组成部分审计中的重大判断事项
第六步：评价合并调整和组成部分审计结论（ISA 600第41-48条）
  1. 评估合并过程中的调整分录
  2. 评估组成部分审计师报告的结果
  3. 考虑识别的错报对集团财务报表的影响
  4. 评估集团层面的审计证据是否充分适当

Workflow

  1. 获取集团组织架构和财务信息
  2. 了解集团及其环境，识别重大错报风险
  3. 识别重要组成部分和非重要组成部分
  4. 设定集团层面重要性和组成部分重要性
  5. 确定各组成部分的审计工作范围和方法
  6. 制定集团审计指令并发送至组成部分审计师
  7. 协调审计时间表和沟通安排
  8. 监督组成部分审计工作的执行
  9. 评价组成部分审计结果和合并调整
  10. 形成集团审计结论

Output Format

# 集团审计策略 — [集团名称]

## 一、集团概况
| 项目 | 内容 |
|------|------|
| 集团名称 | [名称] |
| 审计期间 | [期间] |
| 组成部分数量 | [数量] |
| 业务性质 | [行业/业务描述] |
| 集团审计项目合伙人 | [姓名] |
| 集团审计项目经理 | [姓名] |

## 二、集团组织架构
[集团架构图或结构表]

| 组成部分名称 | 注册地 | 业务性质 | 持股比例 | 资产占比 | 收入占比 | 利润占比 |
|-------------|--------|----------|----------|----------|----------|----------|
| [公司A] | [地区] | [业务] | [%] | [%] | [%] | [%] |
| [公司B] | [地区] | [业务] | [%] | [%] | [%] | [%] |

## 三、组成部分分类
| 组成部分 | 分类 | 分类理由 | 审计策略 |
|----------|------|----------|----------|
| [公司A] | 重要组成部分 | 资产占比>15% | 使用组成部分重要性执行审计 |
| [公司B] | 非重要组成部分 | 占比均<15% | 集团层面分析程序 |
| [公司C] | 特别关注组成部分 | 存在重大关联交易风险 | 执行针对性审计程序 |

## 四、重要性水平分配
| 项目 | 金额 | 说明 |
|------|------|------|
| 集团整体重要性（PM） | [金额] | [基准 × 比例] |
| 集团实际执行的重要性（TE） | [金额] | [PM × 75%] |
| 组成部分A重要性 | [金额] | [说明分配理由] |
| 组成部分B重要性 | [金额] | [说明分配理由] |
| 未分配保留金额 | [金额] | 集团层面保留 |

## 五、组成部分审计工作分配
### 重要组成部分A
| 项目 | 内容 |
|------|------|
| 审计策略 | 使用组成部分重要性执行全面审计 |
| 组成部分审计师 | [事务所名称/集团项目组] |
| 工作范围 | [具体说明] |
| 报告时间 | [日期] |
| 需关注的风险 | [风险描述] |

### 非重要组成部分B
| 项目 | 内容 |
|------|------|
| 审计策略 | 集团层面分析程序 |
| 执行人 | 集团项目组 |
| 程序内容 | [具体分析程序] |

## 六、集团审计指令要点
1. [需执行的审计工作范围和要求]
2. [报告格式和时间要求]
3. [重大事项的沟通机制]
4. [组成部分审计师需关注的特定风险]

## 七、合并程序关注事项
1. 合并范围的完整性和准确性
2. 内部交易和余额的抵消
3. 少数股东权益的计算
4. 外币折算的准确性
5. 合并调整分录的合理性

## 八、时间安排
| 事项 | 计划时间 | 责任人 |
|------|----------|--------|
| 组成部分审计启动 | [日期] | [姓名] |
| 组成部分审计报告截止 | [日期] | [姓名] |
| 合并及集团层面审计 | [日期] | [姓名] |
| 集团审计报告出具 | [日期] | [姓名] |

Read the full file on GitHub · 205 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. 12d ago First seen · 205 lines · 42 tokens per session scan A 411beb382c62

Subscribe to this mod's changes

group-audit-strategy is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 42 tokens to every session and 2,485 once invoked, about $0.0002 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 2026-08-30.

Legal and compliancePlanninga-ri-a-aiagentic-workspaceai-workspaceariaaiclient-memoryfastapi
Related

Other skills, from other repositories

domain_aml

Guidance for monitoring cross-border payments for money laundering and sanctions risks. It explains terms such as suspicious transactions and watchlists, which can include sanctioned people or politically exposed persons.

fdueblab/Micro-Agent · 0 tokens

domain_ecommerce

Background guidance for working on cross-border online shops, including product classification, service commitments, pricing, taxes, data transfers, and consumer protection.

fdueblab/Micro-Agent · 0 tokens

vibe-legal-batch-redliner

Use when you need to batch redline multiple contracts against a negotiation playbook, apply tracked changes to Word documents programmatically, or run contract review workflows with AI assistance.

LegalQuants/lq-skills · 43 tokens

legal_contract_expert

A contract-writing and contract-review specialist for agreements, clauses, and other legal documents. It checks required terms, balanced duties, and common legal risks.

crane-in-clear-sky/WorkWit-AI-Agent · 140 tokens

generate_fillable_contract_html

Chinese HTML templates for contracts, quotations, and authorization letters with blank fields for later completion or DOCX conversion.

crane-in-clear-sky/WorkWit-AI-Agent · 52 tokens

patentradar

A patent-infringement and competitor-analysis skill for patents identified by publication numbers such as CN, US, EP, or JP numbers.

yuc16/PatentRadar · 168 tokens