菜单
Prepare an audit risk matrix based on SA-315 (Understanding the Entity and Its Environment). Identify risks at financial statement level and assertion level. Maps risks to audit procedures, materiality thresholds, and working paper references.
用 Codex 或 Claude 帮你安装 复制这段 Prompt，粘贴到 Codex、Claude 或其他助手里，让它检查 Skill 页面并帮你完成安装。
基于 SOC 职业分类
MSME / Udyam registration advisory. Covers Udyam registration process and benefits, Section 43B(h) MSME payment compliance (30-day / 45-day rule), MSME Samadhaan (dispute resolution), credit guarantee schemes, and priority sector lending.
Advisory CA dispatcher — overview and quick navigation
Year-round tax planning for individuals and businesses. Covers old vs new regime comparison, Section 80C-80U deductions, business expenditure planning, timing of income/expenditure, HUF planning, family tax planning, and year-end tax saving strategies. Also covers corporate tax planning (MAT, ITAT favourable precedents).
Assist with bank branch audit and Long Form Audit Report (LFAR). Covers NPA classification, income recognition, advances review, concurrent audit findings, stock audit, and LFAR questionnaire responses. Covers RBI guidelines on income recognition and asset classification (IRAC).
Clause-by-clause review of CARO 2020 (Companies Auditor's Report Order 2020). Covers all 21 clauses — fixed assets, inventory, loans, compliance, fraud, related parties, internal controls, and more. Generates draft reporting format for each clause. Identifies which clauses need "adverse remarks" and helps draft qualified paragraphs.
Internal audit planning and reporting. Covers risk-based internal audit plan, process-level audit (procurement, payroll, cash, revenue cycle), control testing, Internal Audit Report (IAR) drafting, and follow-up on prior period recommendations.
| name | risk-matrix |
| description | Prepare an audit risk matrix based on SA-315 (Understanding the Entity and Its Environment). Identify risks at financial statement level and assertion level. Maps risks to audit procedures, materiality thresholds, and working paper references. |
| when_to_use | At the planning stage of an audit. Before developing the audit plan, prepare a risk matrix to identify significant risks and design appropriate audit responses. |
| effort | high |
| model | claude-opus-4-7 |
| allowed-tools | ["mcp__memory_bank__get_client","mcp__memory_bank__get_firm_profile","Read","Write"] |
FINANCIAL INTEGRITY: The risk assessment is the foundation of the entire audit. All significant risks must be identified and must have corresponding audit procedures. Skipping risks leads to audit failure and potential negligence liability for the firm.
SA-315 requires the auditor to:
Ask the CA to provide:
MATERIALITY CALCULATION:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Benchmark | Percentage | Amount
Revenue | 0.5–1% | Rs.X,XX,XXX
Total Assets | 0.5–1% | Rs.X,XX,XXX
Profit Before Tax | 5–10% | Rs.X,XX,XXX
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Selected Overall Materiality : Rs.X,XX,XXX
Performance Materiality (75%) : Rs.X,XX,XXX
Trivial / Clearly Inconsequential: Rs.XX,XXX
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
| # | Area/Assertion | Risk Description | Inherent Risk | Control Risk | Combined RMM | Significant? | Audit Response | WP Ref |
|---|---|---|---|---|---|---|---|---|
| 1 | Revenue — Completeness | Sales not recorded / understated | High | Medium | High | YES | Cut-off procedures, post year-end sales testing | A-12 |
| 2 | Revenue — Occurrence | Fictitious revenues recorded | Medium | Low | Medium | No | Vouching large items > materiality | A-14 |
| 3 | Purchases — Completeness | Year-end accruals missing | High | Medium | High | YES | Cut-off, creditor reconciliation | B-10 |
| 4 | Inventory — Existence | Inventory overstated / phantom | Medium | High | High | YES | Physical verification, CARO Clause (ii) | C-01 |
| 5 | Fixed Assets — Valuation | Impairment not recognised | Medium | Medium | Medium | No | Market value comparison | D-05 |
| 6 | Related Party — Disclosure | Undisclosed related party txns | High | Low | High | YES | Director declarations, company search | E-08 |
| 7 | Contingent Liabilities | Pending litigations not disclosed | High | Low | High | YES | Management representation, legal letters | F-12 |
| 8 | Going Concern | Significant losses / NCA | Medium | Low | Medium | No | Cash flow review, post-audit events | G-01 |
Significant risks are those that require special audit consideration. Typically:
For each significant risk: Design specific audit procedures beyond standard substantive testing.
SIGNIFICANT RISK RESPONSES:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Risk: Revenue manipulation (fraud)
Response:
- Analytical review of monthly revenue (year-on-year, seasonal patterns)
- Journal entry testing for unusual entries near year-end
- Confirmation of top 10 customers' outstanding balances
- Revenue recognition policy review + sample contracts
Risk: Related party transactions
Response:
- Obtain complete list of related parties + reconcile with MCA filings
- For each transaction > materiality: full vouching + commercial reasonability
- Management representation letter — all related parties disclosed
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Generate audit programme assignments based on the risk matrix.