audit-workpaper

name	audit-workpaper
description	Scaffold the audit working-paper workbook (4 งบการเงิน <client>.xlsx) for a client from CONTEXT.md. Use when asked to "scaffold the workpaper", "set up the financial workpaper", "prepare the งบการเงิน template/structure", or after audit-ingest. Builds a formula-linked งบการเงิน template + Mapping (account→caption) + adjusted-TB layout + empty AJE grid + tax shell, so the statements recompute themselves once the auditor classifies accounts and adjusts the TB. Never invents numbers or account classifications. This is skill 5 of the pipeline; audit-financials (skill 5.5) later finalizes the งบ. v1 covers บจ. going-concern only.
allowed-tools	Bash, Read

Prepare the structure of a client's financial working-paper workbook before the numbers and judgment exist. The workbook is wired so that once the auditor classifies each account in Mapping!H (from a controlled dropdown) and adjusts the trial balance, every statement line and subtotal recomputes itself — "approach A" in docs/financials-contract.md.

This skill does NOT produce finished financial statements — that is audit-financials (skill 5.5), which runs after a human has done the audit judgment. This skill only lays the scaffold and the live formula chain.

Hard rules

1. Only the script writes the .xlsx. Do not build the workbook by hand in a viewer.
2. Input is CONTEXT.md (from audit-ingest) plus, optionally, the client's raw TB/GL export (--client-tb). If CONTEXT is missing, run audit-ingest first.
3. Never invent numbers or classifications. The script pastes the client's TB balances as-is and leaves Mapping!H (which caption each account belongs to) BLANK for the human — it is a judgment call. Adjusting entries are 100% human. Anything not derivable stays a ⚠.
4. Write only under 6_ผลจากสกิล/. Never touch folders 4_ or 5_.
5. The shared structure is a contract. Sheet names, column layouts, defined names, and the caption vocabulary are specified in docs/financials-contract.md and read back by audit-financials. Do not diverge from it — change the contract first if needed.
6. v1 = บจ. going-concern only. หจก. (partnership), งบเลิก (liquidation), and ปีแรก (first year) need their own variants (contract §6); the script warns if it detects หจก.
7. The งบการเงิน sheet is a PRINTED deliverable, not a grid. It gets bound behind ใบปะหน้างบการเงิน.docx and the auditor's report, so it starts at page 4 and every ground-truth setting (A4 portrait, $A$1:$G$n print area, Browallia New 14, uniform 21pt rows, D/F as thin print gutters, one statement per page) is a locked format in contract §10 — not a preference. The director sign-off block prints on the balance-sheet page; its name comes from CONTEXT director_1 and is left as a dotted blank (with a warning) whenever that field is unresolved or flagged ⚠ — never guessed.

Step 1: Locate the client TB (optional but recommended)

Look in the client's folder-4 documents (listed in CONTEXT §3) for a trial-balance / GL export .xlsx — names vary (งบทดลอง, GLTRIAL, TB…, Mapping ผังบัญชี…). Passing it pre-loads every account into TB and Mapping so the human only classifies, not retypes. Without it, the script still produces the full empty structure to paste into by hand.

Step 2: Scaffold

From the repository root:

uv run ${CLAUDE_SKILL_ROOT}/scripts/scaffold_workpaper.py \
    "PATH/TO/6_ผลจากสกิล/<client>/CONTEXT.md" [--client-tb PATH [--tb-sheet NAME]]

• --client-tb PATH — the client's TB/GL export to pre-load accounts (best-effort parse; the script warns to verify the Dr/Cr columns landed correctly since client exports vary).
• --tb-sheet NAME — which sheet inside --client-tb (default: first sheet).

Read the JSON result:

• ok:false → report the error and stop.
• accounts_imported → how many TB rows were loaded (0 = empty layout to fill by hand).
• warnings → relay each one: unclassified Mapping, no-TB, entity-variant, import-verify.

Step 3: Report

Tell the user, in a few lines:

• the output path
• how many accounts were imported (or that TB/Mapping are empty to fill by hand)
• the key next human action: open in Excel, classify every account in Mapping!H from the dropdown — until then the งบ reads zero (this is expected, not a bug)
• that this is the scaffold only; the finished งบ comes from audit-financials (skill 5.5) after the audit judgment is done
• any variant warning (หจก./งบเลิก/ปีแรก not covered by v1)

What the workbook contains

sheet	what the human does
งบการเงิน	nothing — auto-computes (BS + IS + equity + note-detail via formulas), and is already laid out as printable A4 pages (§10). Fill the sign-off name only if it printed as a dotted blank.
TB	paste/adjust the trial balance; post AJEs into cols E/F
Mapping	classify every account in col H from the dropdown (the one judgment cell)
ปรับปรุง	enter adjusting entries (never auto-generated)
ภาษีเงินได้	fill the ⚠ add-back / exemption / credit cells; the rest computes
0000, _captions	hidden — placeholder and the controlled caption vocabulary

Details of the formula chain, defined names, caption vocabulary, and variants are in references/workpaper-structure.md and docs/financials-contract.md.

Done when

• 4 งบการเงิน <client> <period>.xlsx exists in the client's WP/ under 6_ผลจากสกิล/.
• The script returned ok:true.
• All warnings were relayed, especially the Mapping!H classification step.