What problem does it solve? Auditors need a disciplined way to execute the fieldwork phase—walkthroughs, tests of controls, substantive tests, sampling, and data analytics—while producing working papers that a reviewer who never attended the engagement can fully reconstruct and re-perform. ## Core Features & Use Cases - Four Fieldwork Techniques: Walkthroughs (end-to-end transaction tracing), tests of controls with defined attributes, substantive procedures (independent reconciliation, recalculation, third-party confirmation), and full-population data analytics via Python/SQL scripts. - Standalone Working Papers: Generates one working paper per procedure in 03-thuc-hien/ covering objective, population, reproducible sampling method, test attributes, per-sample results, exception evaluation, and conclusion. - Evidence Discipline: Enforces sufficient, reliable, relevant evidence rules—no PII pasted directly, corroboration of interviews, and reproducible analysis scripts stored in evidence/. - Use Case: An auditor testing tuition fee controls selects a sample per control frequency, documents each exception, confirms findings with the client, and hands off confirmed exceptions to the finding-drafting step. ## Quick Start Run the audit fieldwork skill to perform the walkthrough and test of controls for the approved audit program and draft the working papers.
