---
title: "Audit Support"
type: skill
id: "knowledge-work-plugins/finance/audit-support"
category: "Finance"
publisher: "Anthropic"
license: "Apache-2.0"
source: "https://github.com/anthropics/knowledge-work-plugins/tree/d900840"
canonical: "https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/audit-support"
open_in_pho: "https://pho.chat/customize?item=knowledge-work-plugins%2Ffinance%2Faudit-support&utm_source=labs&utm_medium=skill-page&utm_campaign=skills-library"
---

# Audit Support

Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards. Use when generating testing workpapers, selecting audit samples, classifying control deficiencies, or preparing for internal or external audits.

Source: Anthropic (Apache 2.0), copied at a pinned commit. Free to use. Part of the Phở Skills library (https://labs.pho.chat/en/skills).
Skill set: Finance (https://labs.pho.chat/en/skills/knowledge-work-plugins/finance.md).

## What it covers
- SOX 404 Control Testing Methodology
  - Overview
  - Scoping Significant Accounts
  - Relevant Assertions by Account Type
  - Design Effectiveness vs Operating Effectiveness
- Sample Selection Approaches
  - Random Selection
  - Targeted (Judgmental) Selection
  - Haphazard Selection
  - Systematic Selection
  - Sample Size Guidance
- Testing Documentation Standards
  - Workpaper Requirements
  - Evidence Standards
  - Working Paper Organization
- Control Deficiency Classification
  - Deficiency
  - Significant Deficiency
  - Material Weakness
  - Deficiency Aggregation

## Other skills in this set
- [Close Management](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/close-management.md): Manage the month-end close process with task sequencing, dependencies, and status tracking. Use when planning the close calendar, tracking close progress, identifying blockers, or sequencing close…
- [Financial statements](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/financial-statements.md): Generate financial statements (income statement, balance sheet, cash flow) with period-over-period comparison and variance analysis. Use when preparing a monthly or quarterly P&L, closing the books…
- [Journal Entry Preparation](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/journal-entry.md): Prepare journal entries with proper debits, credits, and supporting detail. Use when booking month-end accruals (AP, payroll, prepaid), recording depreciation or amortization, posting revenue…
- [Journal Entry Preparation](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/journal-entry-prep.md): Prepare journal entries with proper debits, credits, and supporting documentation for month-end close. Use when booking accruals, prepaid amortization, fixed asset depreciation, payroll entries…
- [Reconciliation](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/reconciliation.md): Reconcile accounts by comparing GL balances to subledgers, bank statements, or third-party data. Use when performing bank reconciliations, GL-to-subledger recs, intercompany reconciliations, or…
- [SOX Compliance Testing](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/sox-testing.md): Generate SOX sample selections, testing workpapers, and control assessments. Use when planning quarterly or annual SOX 404 testing, pulling a sample for a control (revenue, P2P, ITGC, close)…
- [Variance Analysis](https://labs.pho.chat/en/skills/knowledge-work-plugins/finance/variance-analysis.md): Decompose financial variances into drivers with narrative explanations and waterfall analysis. Use when analyzing budget vs. actual, period-over-period changes, revenue or expense variances, or…

## Use it
- In Phở: open https://pho.chat/customize?item=knowledge-work-plugins%2Ffinance%2Faudit-support&utm_source=labs&utm_medium=skill-page&utm_campaign=skills-library and press Try, or add it so Phở loads it whenever a request matches. Phở works with your own API key (OpenAI, Anthropic, Google and others).
- Full instructions (original SKILL.md, unchanged): https://labs.pho.chat/skills/raw/knowledge-work-plugins/finance/skills/audit-support/SKILL.md
- Original files: https://github.com/anthropics/knowledge-work-plugins/tree/d900840 (Apache 2.0).
- Full machine-readable index: https://labs.pho.chat/skills.json