auditing

To audit XBRL numeric facts in SEC filings, locate the filing, extract relevant facts, build the calculation network, and validate reported values against computed true values derived from linkbases and US-GAAP taxonomy. The workflow outputs a concise auditable JSON record.

Yes, you can verify reported values against US-GAAP taxonomy calculations by comparing instance document facts to algebraic derivations and summation recomputations from the calculation linkbase, applying XBRL sign conventions for directional concepts like expenditures and losses.

XBRL sign correction for monetary concepts in 10-K or 10-Q filings works by checking balance-type attributes and applying sign conventions so directional concepts like expenditures and losses are positive. The workflow resolves contexts, matches periods, and flags sign errors or misstatements.

The best way to check numeric consistency across a defined filing period is to navigate the calculation network via MCP tools, extract facts with resolved contexts, and compare reported values to computed true values. The process identifies misstatements and writes a concise audit result.

Yes, you need MCP tools to validate XBRL data integrity. The workflow uses find_filing, get_facts, get_calculation_network, and get_concept_metadata to locate filings, resolve contexts, navigate relationships, and produce provenance-backed audit results written to a JSON file.

An XBRL calculation linkbase recomputation mismatches the reported value when sign conventions for directional concepts are not applied, or when context resolution and period matching fail. The audit workflow checks balance types and algebraic derivations to identify the specific sign error or misstatement.