What problem does it solve? Finance teams responding to external audit requests must produce statistically supportable random samples and organized document packages, but manual selection is non-replicable and PBC gathering is error-prone. This Skill automates ISA 530 compliant sampling with documented seeds and structures PBC packages with cover indexes. ## Core Features & Use Cases - Deterministic Audit Sampling: Executes random.seed(audit_reference) sampling over invoice or bill populations pulled via acct_* tools, producing a replicable sample list saved as JSON. - PBC Document Packaging: Matches each auditor PBC request line item to supporting documents and builds a structured package folder with a cover index showing provided/pending status. - Audit Trail Vaulting: Archives period-end journals, reconciliations, and management accounts into timestamped vault folders for 7-year retention compliance. - Use Case: An external auditor requests 50 sales invoices for Q3 2026 under reference AUD-2026-Q3; the Skill pulls the 1,247-invoice population, seeds the sampler with the audit reference, and outputs the sample list plus a PBC package with a cover index. ## Quick Start Ask the finance-manager agent to run an ISA 530 sample of 50 sales invoices for audit reference AUD-2026-Q3 and package the PBC documents.