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substantive-testing

Automates detailed testing of financial statement accounts for audit evidence.

2|Updated May 18, 2026
Search Tags:#audit#audit evidence#financial statement testing#detailed testing#material misstatement
One-click install
npx skills add https://github.com/lm93129/claude-for-audit --skill substantive-testing
Or copy as Structured Prompt for Agent▼
Please help me install this Agent Skill.
Skill: substantive-testing
Source: https://github.com/lm93129/claude-for-audit/tree/main/statutory-audit/skills/substantive-testing
Command: npx skills add https://github.com/lm93129/claude-for-audit --skill substantive-testing

SYSTEM DOCUMENTATION & REQUIREMENTS

💡 This Skill includes scripts (resource) components.

What problem does it solve?

This Skill automates the process of executing detailed testing on financial statement accounts, providing direct audit evidence to identify material misstatements.

Core Features & Use Cases

  • Automated Testing: Execute detailed testing on financial statement accounts.
  • Direct Evidence: Obtain direct audit evidence to discover material misstatements.
  • Use Case: Imagine you are an auditor tasked with testing the revenue recognition process. Use this Skill to automatically execute the required testing and gather evidence.

Quick Start

Execute the 'substantive-testing' skill on the 'revenue' account using the specified parameters.

Frequently Asked Questions about substantive-testing

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

FAQPage Schema
How do I automate detailed testing of financial statement accounts for an audit?▼

This Skill automates detailed testing of financial statement accounts by executing risk-based procedures, providing the direct audit evidence needed to uncover material misstatements without manual intervention.

When do I need detailed testing to uncover material misstatements?▼

Detailed testing is needed during financial audit workflows when direct evidence is required to verify account balances and uncover material misstatements, adhering to CSA 1231 standards for audit evidence.

How do I test revenue recognition using risk-based testing procedures?▼

You can test revenue recognition by executing this Skill on the revenue account with specified parameters, automatically applying risk-based testing procedures to gather the required direct audit evidence.

Does this detailed testing approach adhere to CSA 1231 audit evidence standards?▼

Yes, this detailed testing requires adherence to CSA 1231 standards, ensuring the direct audit evidence gathered during financial statement testing meets established audit requirements.

Can I execute substantive testing on specific financial accounts like revenue?▼

Yes, you can execute substantive testing on specific accounts like revenue by applying the Skill with specified parameters to automatically perform the required testing and gather audit evidence.

What is the best way to obtain direct audit evidence for financial statement testing?▼

The best way to obtain direct audit evidence is to automate detailed testing on financial statement accounts, applying risk-based procedures to directly identify and uncover material misstatements.

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