Help us improve
Share bugs, ideas, or general feedback.
From audit-essentials
Ties a set of financial statements to the trial balance and internally cross-checks them for an audit or review engagement - foots and cross-foots each statement, agrees totals to a TB mapping, confirms the balance sheet balances, agrees the cash-flow movement to balance-sheet deltas, and flags untied amounts and rounding inconsistencies as tickmark-style findings. Use this for audit tie-out, financial statement footing, TB-to-FS agreement, IFRS or US GAAP statement cross-referencing, casting checks, and disclosure-to-face-of-statements consistency in Excel or CSV.
npx claudepluginhub kimonarrow/ledgerskills --plugin audit-essentialsHow this skill is triggered — by the user, by Claude, or both
Slash command
/audit-essentials:fs-tie-out-helperThe summary Claude sees in its skill listing — used to decide when to auto-load this skill
This skill performs the mechanical-but-critical tie-out of a draft set of financial statements: it foots and cross-foots each primary statement, agrees every face-of-statement caption back to a mapped trial balance, confirms the balance sheet balances, reconciles the cash flow statement's net movement in cash to the balance-sheet cash delta, and raises every difference as a tickmark-style findi...
Provides a checklist for code reviews covering functionality, security, performance, maintainability, tests, and quality. Use for pull requests, audits, team standards, and developer training.
Share bugs, ideas, or general feedback.
This skill performs the mechanical-but-critical tie-out of a draft set of financial statements: it foots and cross-foots each primary statement, agrees every face-of-statement caption back to a mapped trial balance, confirms the balance sheet balances, reconciles the cash flow statement's net movement in cash to the balance-sheet cash delta, and raises every difference as a tickmark-style finding. It is for auditors performing year-end tie-out, reviewers performing a casting check, and preparers self-checking a draft before issue. The methodology follows generally accepted casting and agreement procedures referenced in ISA 320/ISA 450 (materiality and evaluation of misstatements) and the presentation requirements of IAS 1 / IAS 7 (or ASC 205 / ASC 230 under US GAAP).
Do NOT use this to perform substantive testing, conclude on materiality, or sign off; it checks internal arithmetic and agreement only.
Provide at least the trial balance and the statement captions. Tabular inputs as CSV/xlsx are strongly preferred.
account_code, account_name, debit, credit (or a single signed balance), and a fs_line mapping each account to a financial-statement caption. Both current and prior period if available.statement, caption, current, prior, or extracted from a narrative/Word/PDF set of financials.A bundled synthetic sample is provided: samples/trial_balance_sample.csv (Aurora Components Ltd, fictional). Use it to dry-run the methodology.
Work through the statements in this order. Document every check as a tickmark so the workpaper is self-explaining.
Tickmark legend (use consistently):
F = footed (sum of detail equals the printed subtotal/total)CF = cross-footed (row total agrees to the sum across columns, or column total to sum of rows)TB = agreed to mapped trial balancePY = agreed to prior-year signed-off comparative^ = recalculated, no exceptionX = exception / does not tie (must be listed in Findings)1. Normalize and validate the trial balance.
fs_line. Unmapped or multi-mapped accounts are a finding (X - mapping gap) because they will silently drop out of the agreement.2. Build the TB-to-FS expectation. Group the TB by fs_line and sum, per period. This produces the expected amount for each caption directly from the ledger. Keep it separate from the drafted statement figures so you are comparing two independent sources.
3. Foot and cross-foot each statement (F, CF).
4. Agree each caption to the TB expectation (TB). For every face caption, compute difference = drafted - TB_expected. A nil difference ties. Any non-nil difference is a finding; localize it to the contributing account(s) by drilling into that fs_line group.
5. Confirm the balance sheet balances. Check Total assets = Total equity + Total liabilities for each period. If it does not balance, the out-of-balance amount equals the net of all caption-level X differences on the balance sheet; use step 4 differences to pinpoint the cause rather than guessing.
6. Agree the cash flow to the balance-sheet cash delta (IAS 7 / ASC 230).
Net increase/(decrease) in cash = Operating CF + Investing CF + Financing CF. Re-foot the three sections.Closing cash = Opening cash + net movement. Opening cash must agree to PY balance-sheet cash and closing cash to CY balance-sheet cash (and to cash equivalents per the IAS 7 reconciliation). Any FX-on-cash line must be presented separately and included in the movement.7. Check rounding consistency. When the face is presented in thousands/millions, a subtotal rounded independently can differ from the sum of its rounded components by 1 unit. Recompute totals from the rounded components: a one-unit "plug" difference is a presentation rounding finding (note it, suggest a consistent rounding policy or a disclosed rounding note), whereas a difference larger than the maximum achievable rounding drift (roughly half a unit per aggregated line) is a real exception, not rounding.
8. Rank findings against materiality (ISA 450). Tag each X as: trivial (below the clearly-trivial threshold - typically a small percentage of performance materiality), to-be-evaluated, or material. Never conclude on materiality yourself; present the ranking for the engagement team to evaluate.
Produce a Markdown tie-out workpaper, plus (when inputs were tabular) a companion CSV of the line-by-line agreement.
Workpaper (fs_tie_out_workpaper.md):
Caption | Drafted CY | TB/Expected CY | Diff CY | Tickmark | Drafted PY | Diff PY.Ref | Statement | Caption | Difference | Likely cause | Tickmark | Materiality tag.Companion CSV (fs_tie_out_detail.csv): columns statement,caption,drafted_cy,expected_cy,diff_cy,drafted_py,expected_py,diff_py,tickmark,note. One row per caption so it can be re-sorted or pivoted.
drafted - expected, never the reverse, so signs are consistent across the register.PY), not just to the current TB.Using samples/trial_balance_sample.csv (Aurora Components Ltd, all figures in EUR thousands, IFRS):
fs_line.fs_line: e.g. current-period total assets expected = PP&E + inventory + trade receivables + cash = 4,200 + 1,150 + 980 + 540 = 6,870.F, ^).F).TB, ^).If you then change drafted closing cash to 545 while the balance sheet still shows 540, the workpaper raises an X: cash flow closing cash does not agree to the balance sheet by 5; likely cause is an unfooted financing line; tagged for evaluation against the engagement threshold.
Disclaimer: This skill is a drafting and analysis aid, not professional advice. It does not provide accounting, audit, tax, investment, or legal advice. All output must be reviewed and approved by a qualified professional before use or reliance.
Part of LedgerSkills - security-vetted Claude Code skills for finance teams. New skills scanned and tested weekly; subscribe on the site.