Financial Audit Domain

Problem

Financial red-flag audits often fail because metric definitions, cross-statement dependencies, and decision rules are inconsistent. Single-period data hides trends, parent-company statements miss subsidiaries, and checks across receivables, expenses, and cash flow need a stable structure. This skill turns non-financial A-share audit analysis into a reusable task catalog.

How It Works

It is a domain payload for Universal Task OS; it does not provide an execution framework. It supplies task lists, dependency topology, 50 metric requirements, and an exemplar index. The pipeline covers F1 solvency, F2 operating assets, F3 long-term assets, F4 liabilities and equity, F5 revenue and profit, F6 cash flow, F7 overall judgment, and F8 output. Each task defines required components, assembly order, constraints, and format, such as cash yield, high-cash-and-debt detection, inventory profit manipulation, and net-income-to-CFO checks. When executed, UTOS reads references/audit-catalog.md and references/audit-requirements.md, derives the operation sequence from dependencies, and prioritizes consolidated statements, four-period data, and TDX MCP/THS sources.

Boundaries

It applies to non-financial A-share companies in manufacturing, consumer, energy, transport, real estate, and technology, not banks, insurers, or broker-dealers. Without universal-task-os, it is read-only for catalog and metric review; it cannot run the audit pipeline or generate reports. Any of the five fraud red lines should trigger a strong-avoid flag, and some exemplar entries remain pending user-filled cases.