audit-support

Important: This skill assists with SOX compliance workflows but does not provide audit or legal advice. All testing workpapers and assessments should be reviewed by qualified financial professionals. While "significance" and "materiality" are context-specific concepts that are ultimately assessed by auditors, this skill is intended to assist professionals in the creation and evaluation of effective internal contro...

SOX 404 control testing methodology, sample selection approaches, testing documentation standards, control deficiency classification, and common control types.

SOX Section 404 requires management to assess the effectiveness of internal controls over financial reporting (ICFR). This involves:

支持 SOX 404 的控制测试方法、样本选择和文档标准合规性。在生成测试工作底稿、选择审计样本、对控制缺陷进行分类或准备内部或外部审计时使用。 来源：anthropics/knowledge-work-plugins。