audit-report-draft

Draft ISA-compliant audit reports with opinion type and KAM sections.

43|2|Updated Mar 26, 2026

Search Tags:#financial reporting #audit report #ISA 700 #ISA 701 #KAM #ISA 706 #audit opinion

Ready to run

npx skills add https://github.com/guoliang1114-boop/AriaAI --skill audit-report-draft

💬 Prompt for ChatGPT / Claude Chat▼

Please help me install this Agent Skill.
Skill: audit-report-draft
Source: https://github.com/guoliang1114-boop/AriaAI/tree/main/skills/audit-report-draft
Command: npx skills add https://github.com/guoliang1114-boop/AriaAI --skill audit-report-draft

SYSTEM DOCUMENTATION & REQUIREMENTS

What problem does it solve?

它帮助审计人员在审计完成阶段快速起草符合 ISA 700/701/706 框架的审计报告，尤其是意见类型选择逻辑、关键审计事项（KAM）与强调事项/其他事项段的组织。

Core Features & Use Cases

Opinion Decision Logic (ISA 700)：依据是否获得充分适当审计证据、错报是否重大且广泛来确定应采用的审计意见类型，并指导对应的措辞结构。
Key Audit Matters (ISA 701)：从与治理层沟通的事项、重大错报风险最高领域、重大管理层判断领域等角度识别 KAM，并输出“事项-审计应对-审计结论”的段落结构。
Emphasis/Other Matters (ISA 706)：区分强调事项段与其他事项段的目的与边界，确保不影响审计意见类型的前提下完成必要披露与提醒。
Workflow-ready Drafting：把审计结论与重大事项汇总后，生成可用于与管理层/治理层沟通的报告草稿，并按指定模板输出报告全文。

Quick Start

Tell the AI to draft an ISA 700/701/706 compliant audit report for my audit results, including the correct opinion type, KAM section, and an emphasis or other matters paragraph when applicable.

Frequently Asked Questions about audit-report-draft

High-intent search queries and answers about installing and using this skill.

FAQPage Schema

How do I draft an ISA 700 compliant audit report with the correct opinion type?▼

ISA 701 Key Audit Matters (KAM) are determined by identifying matters communicated with those charged with governance, areas of highest misstatement risk, and significant management judgment areas, structured into sections describing the matter, audit response, and conclusion.

When should I include an emphasis of matter or other matter paragraph in an audit report?▼

You include an emphasis of matter or other matter paragraph under ISA 706 when necessary disclosures or reminders are needed, ensuring these paragraphs appropriately alert users without modifying or affecting the issued audit opinion type.

How do I structure Key Audit Matters in an audit report under ISA 701?▼

What is the decision logic for selecting between unqualified, qualified, and adverse audit opinions?▼

The decision logic for selecting audit opinions relies on assessing whether misstatements are material and pervasive to the financial statements, which dictates whether to issue an unqualified, qualified, adverse, or disclaimer of opinion.

Can I generate a ready-to-review audit report draft for communication with those charged with governance?▼

Yes, you can generate a ready-to-review audit report draft for communication with those charged with governance by summarizing audit conclusions and significant matters into a structured ISA-compliant report template.