audit-ready-reporting-pack

name

audit-ready-reporting-pack

description

The audit-ready reporting pack standard for any Chwezi-grade entity. Defines the minimum reports, their content, the drilldown chain, the auditor-export index, the print fidelity, the sign-off, and the release governance. Use whenever a software system, SRS, SDS, test plan, proposal, or business plan involves financial statement preparation, monthly management accounts, donor reports, statutory reports, audit-ready exports, or external audit support.

Audit-Ready Reporting Pack

Overview

Every entity in scope produces a release-grade reporting pack at month-end and an enhanced pack at year-end. The pack supports management decision-making, statutory filing, and external audit. Every figure is drillable to its source; every page prints correctly; every release carries reviewer sign-off.

Required first reads

• doctrine/accounting-finance-doctrine.md
• doctrine/references/chart-of-accounts.md
• doctrine/references/print-fidelity.md
• doctrine/references/required-patterns.md
• month-end-and-year-end-close-playbook SKILL
• finance-ui-pattern-library/references/print-stylesheet-template.md

Pack contents — monthly

#	Report	Purpose
1	Trial balance (summary and detail variants)	TB by account, opening / movement / closing.
2	GL detail by account	Every line in the period.
3	Journal listing by period	Every posted journal with status.
4	Statement of Financial Position	Snapshot at period end, with comparative.
5	Statement of Comprehensive Income	Period and YTD, with comparative.
6	Statement of Changes in Equity	Period movements.
7	Statement of Cash Flows	Direct or indirect; entity-policy.
8	AR ageing	By customer with ageing buckets.
9	AP ageing	By supplier with ageing buckets.
10	Inventory valuation	By item, location, valuation method.
11	Fixed-asset register and depreciation schedule	Asset detail, accumulated depreciation.
12	Payroll register-to-GL reconciliation	Gross, deductions, net per employee; GL tie-out.
13	Bank, POS, cash drawer, mobile-money reconciliation evidence packs	Per bank-and-mobile-money-reconciliation.
14	Tax pack (VAT, PAYE, WHT, NSSF)	Return-ready data with source mapping.
15	Management accounts	KPI dashboard, variance commentary, contribution-margin and dimension cuts.
16	Donor / grant utilisation	Where applicable, per restriction.
17	Auditor export index	Cross-reference table.

Pack contents — year-end additions

#	Addition
18	Notes to the financial statements (per IFRS for SMEs Section 8 or full IFRS)
19	Significant accounting policies note
20	Critical judgements and estimates note
21	Related-party disclosures
22	Post-balance-sheet events log
23	Going-concern assessment
24	Provisions roll-forward
25	Income tax reconciliation (effective rate to statutory rate)
26	Deferred tax computation
27	PPE roll-forward
28	Inventory NRV testing
29	Allowance for doubtful debts methodology
30	Audit-request log (status during audit)

Drilldown chain

Every figure on every report is drillable. The chain is consistent:

Report line → CoA account → Journal → Journal line → Source document → Evidence file → Audit-log entry

The drilldown affordance is mandatory on web and mobile, and the PDF / printed report contains a section ID enabling cross-reference into the auditor export.

Auditor export index

The auditor export is a single bundle:

audit-export-<entity>-<YYYY-MM>/
├── 00-index.md
├── 01-trial-balance.csv
├── 02-gl-detail.csv
├── 03-journal-listing.csv
├── 04-financial-statements.pdf
├── 05-ar-detail/
├── 06-ap-detail/
├── 07-inventory/
├── 08-fixed-assets/
├── 09-payroll/
├── 10-reconciliations/
│   ├── bank/
│   ├── mobile-money/
│   ├── pos/
│   └── card/
├── 11-tax/
│   ├── vat/
│   ├── paye/
│   ├── wht/
│   ├── nssf/
│   └── income-tax/
├── 12-management-accounts.pdf
├── 13-donor-grants/
├── 14-source-documents/         # PDFs, images, structured files
├── 15-audit-log.csv
└── manifest.yaml

manifest.yaml records: entity, period, framework, preparer, reviewer, approver, release state, doctrine version, quality-gate manifest, hash of every file.

Print fidelity

Every report has a print stylesheet per doctrine/references/print-fidelity.md. Mandatory printed elements:

• Entity name, TIN, address, period, framework.
• Page X of Y on every page.
• Money triplet (net / tax / gross) preserved where applicable.
• Status chips with text labels (no colour-only signals).
• Sign-off boxes on the last page of every audit-relevant report.
• 60 × 60 mm stamp area on the cover of every audit-relevant report.
• DRAFT watermark while status is pre-sign-off.

Sign-off

Report group	Preparer	Reviewer	Approver
TB / GL / journal listing	Accountant	Controller	—
Financial statements	Accountant	Controller	CFO / Directors (year-end)
AR / AP / Inventory / FA / Payroll	Accountant	Controller	—
Reconciliation evidence packs	Accountant	Controller	—
Tax pack	Accountant	Tax Reviewer + Controller	—
Management accounts	Controller	CFO	—
Donor / grant pack	Controller	CFO (or grant manager)	—

Sign-off recorded in the audit log with role, name, timestamp, and report version.

Release governance

A pack is released after Controller sign-off and after all caveats are resolved or formally waived. A year-end pack is released after Director sign-off. Once released, the pack is immutable: subsequent corrections become prior-period adjustments per Section 10 / IAS 8.

Acceptance evidence

• Pack content list complete per the table above.
• Print preview validated for every report.
• Drilldown chain validated by random sample (auditor walks five figures back to source).
• Sign-off audit-log entries present.
• Quality-gate manifest attached.

Forbidden patterns

• Reports without a print stylesheet (blocker).
• Summary figures without drilldown (blocker).
• Released pack edited in place after release (use prior-period adjustment).
• Auditor export missing the index or the audit-log CSV.
• PDF exports re-rendered as image (loss of text searchability).

Files

• SKILL.md.
• references/notes-templates.md — note templates for IFRS for SMEs and full IFRS.
• references/auditor-export-format.md — full file-format spec.
• examples/may-2026-monthly-pack.md — worked example pack manifest.

Last reviewed: 2026-05-12. Next review due: 2026-11-12.

Prerequisites

• Load doctrine/accounting-finance-doctrine.md before applying this skill.
• Load governance/finance-accounting-quality-gate.md when the output is a release, client artefact, SRS, SDS, proposal, business plan, or implementation plan.
• Use doctrine/source-register/ for final statutory, tax, payroll, FX, EFRIS, eTIMS, or authority-template values.

Inputs

Artifact	Produced by	Required?	Validation
Finance context map	finance-module-audit	Required	Entity, framework, jurisdiction, modules, users, and deployment context are named.
Doctrine baseline	Doctrine owner	Required	Doctrine version and reporting framework are stated.
Source-register snapshot	tax-statutory-source-register-and-country-packs	Required for final statutory output	Entries are verified-current or reviewer-approved verified-with-caveat.
Ledger/posting context	ledger-posting-engine-core	Required when postings are affected	Posting boundary, CoA mappings, control accounts, dimensions, and period state are known.

Outputs

Artifact	Consumed by	Acceptance evidence
Skill-specific decision record	Implementer, reviewer, quality gate	Scope, assumptions, chosen treatment, rejected alternatives, and caveats are recorded.
Implementation or workflow contract	Software, SRS, SDS, proposal, or business-plan engine	Contract names inputs, outputs, controls, evidence, and failure conditions.
Acceptance evidence	Finance quality gate	Tests, fixtures, examples, source links, reviewer sign-off, or evidence-pack references are present.
Plain-language explanation	Client, owner, manager, operator	Business meaning is stated before technical accounting treatment where client-facing.

Decision Rules

• Prefer IFRS for SMEs for typical SME entities unless full IFRS, local law, donor requirements, or client policy requires otherwise.
• Treat every money-touching workflow as ledger, control, reconciliation, evidence, and reporting scope.
• Do not finalize statutory values without source-register support and reviewer status.
• Use business-language output for operators and accountant-language output for ledger, reporting, and audit users.
• Escalate uncertain framework, tax, or statutory interpretations to the required reviewer role instead of presenting them as final.

Acceptance Evidence

• Inputs and outputs above are present or explicitly marked not applicable.
• Relevant quality-gate blockers have been checked and no blocker remains unresolved.
• Examples or fixtures cover at least one happy path and one failure or caveat path for this skill's domain.
• Reviewer role, review date, and open caveats are recorded for release-grade artefacts.

Anti-Patterns

• Treating draft planning assumptions as final statutory or accounting facts.
• Hiding tax, payroll, FX, or authority-template caveats in prose instead of source-register state.
• Producing technically correct accounting output without a plain-language layer for non-accountant users.
• Closing a remediation or implementation item without observable evidence.

Required References

• doctrine/accounting-finance-doctrine.md.
• governance/finance-accounting-quality-gate.md.
• docs/reference-manifest.md for declared reference states.
• Domain-specific references listed earlier in this skill.

Examples

• Include at least one normal workflow example for this skill's domain.
• Include at least one exception, rejection, reversal, stale-source, or reviewer-caveat example where the domain can fail.

Review Metadata

Last reviewed: 2026-05-15. Next review due: 2026-11-15.