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.
npx skills add kylin985ti/china-accounting-skills --skill receivables-auditgit clone --depth 1 https://github.com/kylin985ti/china-accounting-skillsWrote 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.
[](https://agentmods.dev/skills/kylin985ti/china-accounting-skills/receivables-audit)<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/receivables-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/receivables-audit/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.
<a href="https://agentmods.dev/skills/kylin985ti/china-accounting-skills/receivables-audit"><img src="https://agentmods.dev/badge/skills/kylin985ti/china-accounting-skills/receivables-audit.svg" alt="Reviewed on agentmods" width="80" height="20"></a>- NVIDIA SkillSpector pass
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.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00067 | $0.02080 |
| Opus 5 | $0.00034 | $0.01040 |
| Sonnet 5 | $0.00013 | $0.00416 |
| Haiku 4.5 | $0.00007 | $0.00208 |
Grade A, and why
receivables-audit 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 13d 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.
How it starts
The opening of the file, as written. The whole thing — 189 lines — stays where its author put it; the contents beside it link to each section on GitHub.
应收账款实质性程序
概述
应收账款是中小企业审计的重点科目——许多小企业的应收账款管理混乱，账龄不清、坏账不处理。本技能依据 CAS 1312（函证）提供完整的审计程序。
审计目标
| 认定 | 目标 |
|---|---|
| 存在 | 应收账款确实存在，不是虚构的 |
| 完整性 | 所有的应收都已入账 |
| 计价 | 坏账准备计提充分（小企业：直接转销法） |
| 权利 | 应收账款归被审计单位所有 |
程序一：获取明细表并账龄分析
账龄分析表示例
📋 应收账款账龄分析表
索引号：ZC-2
截止日：2026年5月31日
客户 期末余额 1年内 1-2年 2-3年 3年以上
──────────────────────────────────────────────────────────────
A公司 150,000 150,000 - - -
B公司 80,000 80,000 - - -
C公司 60,000 20,000 40,000 - -
D公司 45,000 - 45,000 - -
E公司 30,000 - - 30,000 -
F公司 15,000 - - - 15,000
──────────────────────────────────────────────────────────────
合计 380,000 250,000 85,000 30,000 15,000
占比 100% 65.8% 22.4% 7.9% 3.9%
账龄分析结论：
⚠ 1年以上应收占比 34.2% — 回款能力存疑
⚠ E公司 30,000元 账龄2-3年 — 需评估是否需要作为坏账处理
⚠ F公司 15,000元 账龄3年以上 — 基本可以认定为坏账
════════════════════════════════════
程序二：函证
选取标准
- 大额项目
- 账龄长的项目
- 关联方项目
- 有纠纷或异常的项目
- 交易频繁但期末余额小的项目（可能期末已还清但全年交易额大）
函证控制要求（同现金审计）
| 环节 | 要求 |
|---|---|
| 发函 | CPA 亲自发出，核实对方地址 |
| 回函 | 直接寄至事务所，不经过被审计单位 |
| 跟函 | 如跟函，CPA需全程保持对函证的控制 |
未回函的替代程序
| 替代程序 | 做法 |
|---|---|
| 检查期后收款 | 查看资产负债表日后的银行收款记录 |
| 检查交易凭证 | 销售合同、发票、发货单、客户签收单 |
| 查询对方信息 | 通过企查查/天眼查核查对方经营状态 |
| 延伸检查 | 必要时实地走访重要客户 |
函证结果分析
📋 函证结果汇总表
索引号：ZC-3
客户 账面余额 函证金额 差异 原因 状态
───────────────────────────────────────────────────────────
A公司 150,000 150,000 0 ✅ 已回函
B公司 80,000 80,000 0 ✅ 已回函
C公司 60,000 50,000 10,000 客户称已退货 🔍 需调查
D公司 45,000 - - — ⏳ 未回函
───────────────────────────────────────────────────────────
C公司差异 10,000 元调查结论：
经查：被审计单位5月28日发出商品，C公司截至函证日尚未收到
→ 差异属于时间性差异，无需调整
建议：关注此批商品是否最终确认收货
D公司未回函替代程序：
✅ 检查销售合同（2025.3月签订）
✅ 检查发货单和客户签收单
✅ 企查查查询D公司经营正常
→ 替代程序可提供充分证据
════════════════════════════════════
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.
- 13d ago First seen · 189 lines · 67 tokens per session scan A 0ff0d34d765e
receivables-audit is a skill published in the GitHub repository kylin985ti/china-accounting-skills (56 stars, last pushed 18d ago), licensed MIT. It adds 67 tokens to every session and 2,080 once invoked, about $0.0003 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.
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expense-review-policy
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Analyzes documents and processes against FINRA, SEC, Federal Reserve, and CFPB regulatory frameworks. Identifies compliance gaps, classifies findings by severity, and recommends remediation. Use when performing compliance audits, regulatory reviews, gap analyses, or verifying policy adherence to financial regulations.
subcontractor-payment-tracker
Track subcontractor payments, lien waivers, and compliance. Manage payment schedules and documentation.