| name | audit-financials |
| description | Finalize a client's financial-statement working paper after the auditor has adjusted it — run the QA gate and expand the note detail. Use when asked to "finalize the งบการเงิน", "validate the financial statements", "QA the workpaper", "check the งบ balances", or "แตกหมายเหตุ / expand note detail", after audit-workpaper (skill 5) scaffolded the workbook and a human has adjusted the TB, classified every account in Mapping!H, and posted the AJEs. Validates that the งบ is submission-ready (balance sheet balances, no |
| allowed-tools | Bash, Read |
Finalize the financial-statement working paper that audit-workpaper (skill 5) scaffolded,
after a human has done the audit judgment: adjusted the trial balance, classified every
account in Mapping!H from the dropdown, and posted the adjusting entries. Two jobs:
- QA gate — check the finished งบ is submission-ready and emit an exception report.
- Note-detail expansion — turn the one-summary-row-per-caption notes into the itemized
per-account breakdown a real งบ needs.
The workbook stays a live, editable Excel throughout. This skill does NOT freeze formulas
to values, render a PDF, or produce the cover/report .docx (that is audit-cover-report,
skill 2). The shared structure it reads is docs/financials-contract.md.
Hard rules
- Only the script touches the workbook. Do not edit cells by hand in a viewer.
- Never invent numbers or classifications. The QA gate only reads; the expansion only
re-arranges existing live formulas. Anything wrong is reported for the human to fix.
- Never modify the auditor's working file in place. Note-detail expansion writes a NEW
copy (
… (final).xlsx); the input WP is left untouched.
- The input must be an Excel-saved workbook. openpyxl cannot evaluate formulas, so the WP
must have been opened once in Excel/Google Sheets/LibreOffice and saved (which caches
the computed values) before it can be validated. The script detects an unsaved file (all
formula cells read empty) and refuses with that instruction — this is correct: a WP never
opened in a spreadsheet app is by definition not finished.
- v1 = บจ. going-concern only. หจก. / งบเลิก / ปีแรก variants (contract §6) not covered.
Step 1: Run the QA gate first
From the repository root:
uv run ${CLAUDE_SKILL_ROOT}/scripts/finalize_financials.py \
"PATH/TO/6_ผลจากสกิล/<client>/CONTEXT.md" [--wp PATH] --validate-only
--wp PATH — the WP workbook (default: newest 4 งบการเงิน*.xlsx in <ctx>/WP).- Read the JSON
validation block:
errors (hard — must be fixed): unsaved file, #REF!/error cells, balance sheet does
not balance, unclassified balance-bearing accounts, captions outside the NPAE vocabulary,
profit not tying to the tax sheet.warnings (soft — relay, don't block): CIT50 net-profit reconciliation is a manual check;
stale company name / year labels in a sheet.checks — the numbers behind the checks (BS differences, PBT, net profit, counts).
- If there are errors, stop and report them. The human fixes the WP in Excel, saves, and
you re-run. Do not proceed to expansion on a WP that fails the gate.
Step 2: Finalize (expand note detail) once the gate passes
uv run ${CLAUDE_SKILL_ROOT}/scripts/finalize_financials.py \
"PATH/TO/6_ผลจากสกิล/<client>/CONTEXT.md" [--wp PATH] [--out PATH]
Runs the same gate, then — only if it passes — writes a finalized copy with itemized notes.
--out PATH — output path (default: <wp> (final).xlsx).- Read the JSON:
output (the new file), notes_expanded (how many captions got itemized).
The finalized copy: every statement line is a self-contained live SUMIF-by-caption; each
note (4 onward) lists one live row per contributing account (linked to its Mapping row) with
a subtotal. All formulas — nothing is frozen. Because openpyxl writes formulas without cached
values, the human opens the copy in Excel once to recompute (the script says so in a warning).
Step 3: Report
Tell the user, in a few lines:
- the gate result (passed / the exact exceptions to fix)
- for a finalize run: the output path and how many notes were itemized
- the manual CIT50 net-profit reconciliation still to do
- any stale-sheet / year warnings
- that the file is still a live editable Excel (open once in Excel to recompute)
What this skill checks (QA gate)
| check | severity | meaning |
|---|
| workbook has cached values | error | else it was never saved in a spreadsheet app |
no #REF! / error cells | error | refuse to finalize a งบ containing errors |
| balance sheet balances (CY & PY) | error | รวมสินทรัพย์ = รวมหนี้สินและส่วนของผู้ถือหุ้น |
| tie-out row = 0 | error | the scaffold's built-in balance check |
| every balance-bearing account classified | error | Mapping!H filled for accounts with a balance |
| captions in NPAE vocabulary | error | Mapping!H values are valid captions |
| profit ties to tax sheet | error | IS profit-before-tax = ภาษีเงินได้ starting profit |
| CIT50 net-profit reconciliation | warning | manual — compare FS_NET_PROFIT_CY to ภ.ง.ด.50 |
| company name / year match CONTEXT | warning | stale-sheet guard (contract §8) |
Details of the formula chain, defined names, and the note-expansion design are in
references/finalization.md and docs/financials-contract.md.
Done when
- The QA gate reports
ok:true (no errors), and all warnings were relayed.
- For a finalize run:
… (final).xlsx exists with notes_expanded > 0, and the user was told
to open it once in Excel to recompute and to do the CIT50 reconciliation by hand.
