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Cash Flow Statement Auditor

Written in-house · editorially graded

Every SkillsBank offering is written in-house — never scraped or crowd-sourced — and graded against a fixed editorial rubric in a separate grading step.

Dry-run test passed · Aug 21, 2026

Trigger check passed

Editorially graded · Aug 21, 2026

Audits a customer-submitted quarterly cash flow statement (XLSX) for ASC 230 compliance — reconciliation integrity, subtotal-to-total tie-outs, sign-convention consistency, classification correctness, and required disclosures — then returns an annotated XLSX workpaper and a findings PDF with severity tiers and cell-level citations. Use when a finance team hands over a completed cash flow statement they need reviewed for errors before it goes into an SEC filing, board package, or auditor review.

What you get

An installable SKILL.md file for your AI assistant. Produces an Excel workbook (.xlsx) and a PDF.

Works in
Claude Code · Cursor
Native — drops into .claude/skills/
Copilot · Codex · Gemini CLI
Native — reads .agents/skills/
claude.ai — web & desktop
Upload the .zip in Customize → Skills
ChatGPT
Via a Project — paste into its instructions

See it in action

A real input → output sample

Example Input
User: Please audit the attached Q3 cash flow statement (indirect method). The supplemental disclosures are blank and the GL excerpt is missing.
[File: Q3_CashFlow_Statement.xlsx]
Example Output
Assistant: Audit completed. Generated two deliverables:
- Q3_CashFlow_AuditReport.pdf – executive summary, materiality (5% pretax income = $2.5 M), 1 material misstatement (AR sign error) and 1 significant deficiency (missing interest/tax disclosures).
- Q3_CashFlow_Annotated.xlsx – original workbook with red highlight on cell C9 (increase in AR) and yellow highlights on B31/B32, plus an “Audit Summary” tab containing the reconciliation walk and findings.
Please correct the sign on AR and add the missing supplemental disclosures before final submission.

Questions

What do I need to provide?

Just your completed quarterly cash flow statement as an XLSX file. Optionally, a general ledger excerpt, prior-year comparative column, disclosure notes, or your own materiality threshold sharpen the review, but none are required to get results.

What exactly do I get back?

Two files: an Audit Report PDF with findings organized by severity, each with an ASC 230 citation, exact cell reference, issue, and remediation step, plus a full worked reconciliation; and an annotated copy of your own XLSX with color-coded flagged cells, cell comments, and a new Audit Summary tab.

What happens if I'm missing some inputs, like a GL excerpt or prior-year data?

It proceeds anyway. Without a GL excerpt, statement-level checks (reconciliation, tie-outs, sign convention, disclosures) still run in full, and only transaction-level GL cross-checks are skipped. Any gaps are listed plainly in a closing note, not buried or guessed around.

Does it work on my existing file, whatever format it's in?

Yes — it works directly on the XLSX you already built, direct or indirect method, standard or non-standard layout. It maps line items using label heuristics and flags anything it can't confidently classify as "Unclassified — requires preparer review" rather than guessing.

How is this different from just asking my assistant to look over the statement?

It runs a fixed, complete audit sequence every time — full reconciliation walk, subtotal tie-outs, sign-convention checks, ASC 230 classification rules, and disclosure checks — with materiality-based severity tiers and exact cell citations, then produces the annotated workpaper and report as real files rather than a chat summary.

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