audit-xls

SKILL.md 节选

# audit-xls

## Purpose

Audit **financial models** — comprehensive quality checks for equity financial models across **全球股票市场（美股/港股/A 股为主，兼顾其他市场）**.

## Data Sources

**代码格式约定（首次取数务必区分）**：valuz-stock 用**裸代码**（US `AAPL`、HK `00700`、A 股 `600519`）；valuz-search 用 `market:ticker`（US `US:AAPL`、HK `HK:00700`、A 股 `SH:600519`）。

### valuz-stock — 取数核对用的财务/行情数值

把模型里的财务数核回源（period 取 `annual`/`quarterly`，`limit` 控制期数）：

```text
income_statement(symbol, period, limit)     → 利润表 actuals，核对收入/成本/净利
balance_sheet(symbol, period, limit)        → 资产负债表，核对资产/负债/权益
cashflow_statement(symbol, period, limit)   → 现金流量表，核对经营/投资/筹资现金流
stock_quote(symbol)                         → 价格/市值核对（share count × price = market cap）
```

### valuz-search — 财报/公告原文溯源

核对模型中历史数据的科目口径与附注时，先检索文档、再取原文：

```text
earnings_search(query, symbols, num, start_datetime, end_datetime)  → 定位财报/业绩文档
filings_search(query, symbols, num, start_datetime, end_datetime)   → 定位公告/招股书等披露文件
document_raw_content(...)   → 取命中文档的原文（核对口径、附注）
document_fetch(...)         → 取文档结构化内容
```

## Workflow

### Step 1: Structural Audit

**Model structure checklist:**

| Area | Check | Pass Criteria |
|------|-------|--------------|
| Cover page | Company, date, version | Present and accurate |
| Assumptions | All key inputs centralized | No hardcoded values in calc |
| Historicals | All periods populated | 3-5 years |
| Forecast | Explicit forecast period | 3-5 years |
| Valuation | DCF, comps, football field | All methods present |
| Checks | Sum, balance, cross-ref | All checks green |
| Documentation | Methodology notes | Clear and complete |

### Step 2: Formula Audit

**Formula checks:**

| Check | Description | Pass Criteria |
|-------|-------------|--------------|
| No hardcodes | All inputs in assumptions | ✓ |
| Consistent formulas | Same formula across periods | ✓ |
| No circularity (unless intended) | Circular refs flagged | ✓ |
| Error handling | IFERROR used where needed | ✓ |
| Named ranges | Key cells named | ✓ |
| Sheet references | Cross-sheet refs work | ✓ |
| Broken links | No external links or all work | ✓ |

**Common hardcodes to find:**
- Growth rates embedded in formulas
- Multiples typed into cells
- Shares outstanding hardcoded
- Tax rates not in assumptions

### Step 3: Historicals Cross-Check

**Cross-check against source data:** 用 `income_statement`/`balance_sheet`/`cashflow_statement`(valuz-stock) 把表内历史数核回源；对存疑科目用 `earnings_search`/`filings_search` 定位文档、`document_raw_content`(valuz-search) 取原文核对口径。

| Line Item | Model | income_statement / balance_sheet / cashflow_statement (valuz-stock) | Difference | Explanation |
|-----------|-------|----------------|------------|-------------|
| 营业收入 / Revenue | | | | |
| 营业成本 / COGS | | | | |
| 归母净利润 / Net income | | | | |
| 总资产 / Total assets | | | | |
| 净资产 / Equity | | | | |
| 经营现金流 / Operating cash flow | | | | |

**Cross-check tolerance:**
- Revenue, profit: ±2%
- Balance sheet: ±1%
- Cash flow: ±3% (timing differences)

### Step 4: Accounting Compliance Check

按标的适用准则（US GAAP / IFRS / CAS）合规检查：

| Check | Description |
|-------|-------------|
| Revenue recognition | 按当地准则口径确认收入（如增值税/销售税口径） |
| R&D treatment | Expensed vs capitalized 按适用准则处理 |
| Tax calculation | 按当地适用税率正确计算 |
| Minority interest | Separated from parent equity |
| Government grants | Correct classification |

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