Annual accounts quality review.
A pattern for catching cross-reference breaks in a set of annual accounts before an auditor finds them. Described as a reusable capability.
Read both sides, then compare them line by line.
The skill takes the annual accounts as a PDF and the source reconciliation as an Excel file. It checks every cross-reference between the primary statements and the notes, and flags any place where the two do not agree. The point is to surface the small breaks, a note total that no longer ties to the face of the statements, before they reach an auditor.
What it compares
- Primary statements against the notes that support them.
- Note subtotals against the figures they roll up to.
- Reconciliation against the numbers in the accounts.
What it returns
- A list of breaks, each pointing at the two values that disagree.
- Location so a person can go straight to the page.
Cheaper to fix before someone external is paid to find it.
Cross-reference breaks are dull to hunt for by hand and easy to miss when a deadline is close. A consistent automated pass over the whole document removes that toil and lets the reviewer spend their attention on the items that actually need judgement. Nothing is changed automatically; the skill flags, a person decides.
A capability pattern. No client documents, no figures, no employer process.