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识别和测试异常日记账分录——基于数据分析识别舞弊风险。 适用于审计各阶段：风险评估阶段识别，实质性程序阶段测试。 遵循 CSA 1240 号（财务报表审计中舞弊的责任）的要求。
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Read SKILL.md and any companion files shown by SkillsMP before deciding whether to install.
Install with Codex or Claude Copy this prompt, paste it into Codex, Claude, or another assistant, and let it review the skill page and install it for you.
A direct command skips the review prompt. Inspect the source before running it.
npx skills add https://github.com/lm93129/claude-for-audit --skill journal-entry-testingThe command stays on one line. Scroll horizontally to inspect it before copying.
Prefer a local copy? Download the files currently available to SkillsMP.
Based on SOC occupation classification
Showing SKILL.md
| name | journal-entry-testing |
| description | 识别和测试异常日记账分录——基于数据分析识别舞弊风险。 适用于审计各阶段：风险评估阶段识别，实质性程序阶段测试。 遵循 CSA 1240 号（财务报表审计中舞弊的责任）的要求。 |
| argument-hint | [上传序时账或科目明细账] |
读取 Practice Profile → 审计方法论 → 实质性程序策略。
按以下维度自动筛选异常分录：
异常分录编号 日期 金额(元) 异常类型 风险评估
─────────────────────────────────────────────────────────────────────
J-2024-12-31-001 12/31 5,000,000.00 周末录入+整数金额 ⚠ 关注
J-2024-12-31-002 12/31 4,800,000.00 略低于重要性水平 ⚠ 关注
J-2024-12-31-003 12/31 2,000,000.00 非常规借贷方对应关系 ⚠ 高度关注
每项异常分录需执行：