Audit Xls

anthropics/financial-services/plugins/agent-plugins/model-builder/skills/audit-xls

作者 anthropics574ed3624aebd0418c7e96cd101262f30210ab26无许可证39K 个星标收录于 2026年10月9日更新于 2026年10月9日仓库2周前更新

Audit a spreadsheet for formula accuracy, errors, and common mistakes. Scopes to a selected range, a single sheet, or the entire model (including financial-model integrity checks like BS balance, cash tie-out, and logic sanity). Triggers on "audit this sheet", "check my formulas", "find formula errors", "QA this spreadsheet", "sanity check this", "debug model", "model check", "model won't balance", "something's off in my model", "model review".

AI 生成的概览

审计电子表格公式与财务模型,查找错误、硬编码和完整性问题并输出报告。

功能
引导智能体按三种范围审计电子表格:选定区域、单个工作表或整个工作簿。它执行公式级检查,例如错误值、硬编码、不一致或首尾偏移的公式、循环引用和断开的链接;在整模型范围下还会增加财务模型完整性检查,涵盖资产负债表平衡、现金勾稽、滚动结转和逻辑合理性。它输出包含工作表、单元格或区域、严重程度、类别、问题和建议修复的发现表,并在模型范围下附加摘要行,且在未确认前不做任何修改。
适用场景
适用于有人要求审计工作表、检查公式、查找公式错误、对电子表格做质量检查、对模型做合理性检查,或调试无法平衡的模型。它面向电子表格与财务模型审查,包括提交给客户或投资委员会之前的 DCF、LBO、三表、并购和可比公司模型。
运行要求
不附带脚本或特殊工具,仅为说明性指令。需要访问被审计的电子表格;在模型范围下,还需要能够读取各工作表中的公式、单元格值和工作簿结构。

Audit Spreadsheet

Audit formulas and data for accuracy and mistakes. Scope determines depth — from quick formula checks on a selection up to full financial-model integrity audits.

Step 1: Determine scope

If the user already gave a scope, use it. Otherwise ask them:

What scope do you want me to audit?

  • selection — just the currently selected range
  • sheet — the current active sheet only
  • model — the whole workbook, including financial-model integrity checks (BS balance, cash tie-out, roll-forwards, logic sanity)

The model scope is the deepest — use it for DCF, LBO, 3-statement, merger, comps, or any integrated financial model before sending to a client or IC.


Step 2: Formula-level checks (ALL scopes)

Run these regardless of scope:

CheckWhat to look for
Formula errors#REF!, #VALUE!, #N/A, #DIV/0!, #NAME?
Hardcodes inside formulas=A1*1.05 — the 1.05 should be a cell reference
Inconsistent formulasA formula that breaks the pattern of its neighbors in a row/column
Off-by-one rangesSUM/AVERAGE that misses the first or last row
Pasted-over formulasCell that looks like a formula but is actually a hardcoded value
Circular referencesIntentional or accidental
Broken cross-sheet linksReferences to cells that moved or were deleted
Unit/scale mismatchesThousands mixed with millions, % stored as whole numbers
Hidden rows/tabsCould contain overrides or stale calculations

Step 3: Model-integrity checks (MODEL scope only)

If scope is model, identify the model type (DCF / LBO / 3-statement / merger / comps / custom) and run the appropriate integrity checks below.

3a. Structural review

CheckWhat to look for
Input/formula separationAre inputs clearly separated from calculations?
Color conventionBlue=input, black=formula, green=link — or whatever the model uses, applied consistently?
Tab flowLogical order (Assumptions → IS → BS → CF → Valuation)?
Date headersConsistent across all tabs?
UnitsConsistent (thousands vs millions vs actuals)?

3b. Balance Sheet

CheckTest
BS balancesTotal Assets = Total Liabilities + Equity (every period)
RE rollforwardPrior RE + Net Income − Dividends = Current RE
Goodwill/intangiblesFlow from acquisition assumptions (if M&A)

If BS doesn't balance, quantify the gap per period and trace where it breaks — nothing else matters until this is fixed.

3c. Cash Flow Statement

CheckTest
Cash tie-outCF Ending Cash = BS Cash (every period)
CF sumsCFO + CFI + CFF = Δ Cash
D&A matchD&A on CF = D&A on IS
CapEx matchCapEx on CF matches PP&E rollforward on BS
WC changesSigns match BS movements (ΔAR, ΔAP, ΔInventory)

3d. Income Statement

CheckTest
Revenue buildTies to segment/product detail
TaxTax expense = Pre-tax income × tax rate (allow for deferred tax adj)
Share countTies to dilution schedule (options, converts, buybacks)

3e. Circular references

  • Interest → debt balance → cash → interest is a common intentional circ in LBO/3-stmt models
  • If intentional: verify iteration toggle exists and works
  • If unintentional: trace the loop and flag how to break it

3f. Logic & reasonableness

CheckFlag if
Growth rates>100% revenue growth without explanation
MarginsOutside industry norms
Terminal value dominanceTV > ~75% of DCF EV (yellow flag)
Hockey-stickProjections ramp unrealistically in out-years
CompoundingEBITDA compounds to absurd $ by Year 10
Edge casesModel breaks at 0% or negative growth, negative EBITDA, leverage goes negative

3g. Model-type-specific bugs

DCF:

  • Discount rate applied to wrong period (mid-year vs end-of-year)
  • Terminal value not discounted back
  • WACC uses book values instead of market values
  • FCF includes interest expense (should be unlevered)
  • Tax shield double-counted

LBO:

  • Debt paydown doesn't match cash sweep mechanics
  • PIK interest not accruing to principal
  • Management rollover not reflected in returns
  • Exit multiple applied to wrong EBITDA (LTM vs NTM)
  • Fees/expenses not deducted from Day 1 equity

Merger:

  • Accretion/dilution uses wrong share count (pre- vs post-deal)
  • Synergies not phased in
  • Purchase price allocation doesn't balance
  • Foregone interest on cash not included
  • Transaction fees not in sources & uses

3-statement:

  • Working capital changes have wrong sign
  • Depreciation doesn't match PP&E schedule
  • Debt maturity schedule doesn't match principal payments
  • Dividends exceed net income without explanation

Step 4: Report

Output a findings table:

#SheetCell/RangeSeverityCategoryIssueSuggested Fix

Severity:

  • Critical — wrong output (BS doesn't balance, formula broken, cash doesn't tie)
  • Warning — risky (hardcodes, inconsistent formulas, edge-case failures)
  • Info — style/best-practice (color coding, layout, naming)

For model scope, prepend a summary line:

Model type: [DCF/LBO/3-stmt/...] — Overall: [Clean / Minor Issues / Major Issues] — [N] critical, [N] warnings, [N] info

Don't change anything without asking — report first, fix on request.


Notes

  • BS balance first — if it doesn't balance, everything downstream is suspect
  • Hardcoded overrides are the #1 source of silent bugs — search aggressively
  • Sign convention errors (positive vs negative for cash outflows) are extremely common
  • If the model uses VBA macros, note any macro-driven calculations that can't be audited from formulas alone

来源与署名

来源:anthropics/financial-services位于plugins/agent-plugins/model-builder/skills/audit-xls提交574ed36

许可证: 无许可证

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