China Audit Xls

china-audit-xls

Purpose

Audit A股财务模型 — comprehensive quality checks for Chinese equity financial models.

Data Sources

Tier 0 — 万得 Wind（最全面付费数据）

• 覆盖：A股/港美股/基金/指数/债券/宏观/研报/分析（44个工具）
• MCP 服务：wind-mcp（需 WIND_API_KEY 密钥，以 ak_ 开头）
• 优势：全市场覆盖面最广、数据最全面、包含研报和量化分析
• 密钥申请：https://aifinmarket.wind.com.cn/#/home

Tier 1 — 同花顺 iFind（付费精确数据）/ AkShare MCP（Tier-2 免费备选）

get_financials(ticker, "income")     → Actuals for cross-check
get_financials(ticker, "balance")    → BS for cross-check
get_financials(ticker, "cashflow")   → CF for cross-check
get_quote(ticker)                    → Market data

Secondary Sources

• 巨潮 — source financials
• 审计报告 — reference data

Workflow

Step 1: Structural Audit

Model structure checklist:

| Area | Check | Pass Criteria | |------|-------|--------------| | Cover page | Company, date, version | Present and accurate | | Assumptions | All key inputs centralized | No hardcoded values in calc | | Historicals | All periods populated | 3-5 years | | Forecast | Explicit forecast period | 3-5 years | | Valuation | DCF, comps, football field | All methods present | | Checks | Sum, balance, cross-ref | All checks green | | Documentation | Methodology notes | Clear and complete |

Step 2: Formula Audit

Formula checks:

| Check | Description | Pass Criteria | |-------|-------------|--------------| | No hardcodes | All inputs in assumptions | ✓ | | Consistent formulas | Same formula across periods | ✓ | | No circularity (unless intended) | Circular refs flagged | ✓ | | Error handling | IFERROR used where needed | ✓ | | Named ranges | Key cells named | ✓ | | Sheet references | Cross-sheet refs work | ✓ | | Broken links | No external links or all work | ✓ |

Common hardcodes to find:

• Growth rates embedded in formulas
• Multiples typed into cells
• Shares outstanding hardcoded
• Tax rates not in assumptions

Step 3: Historicals Cross-Check

Cross-check against source data:

| Line Item | Model | iFind / AkShare / 巨潮 | Difference | Explanation | |-----------|-------|----------------|------------|-------------| | 营业收入 | | | | | | 营业成本 | | | | | | 归母净利润 | | | | | | 总资产 | | | | | | 净资产 | | | | | | 经营现金流 | | | | |

Cross-check tolerance:

• Revenue, profit: ±2%
• Balance sheet: ±1%
• Cash flow: ±3% (timing differences)

Step 4: CAS Compliance Check

CAS-specific checks:

| Check | Description | |-------|-------------| | Revenue net of VAT | 营业收入 not gross | | R&D expensed | Not capitalized (unless criteria met) | | Tax calculation | 25% / 15% rate applied correctly | | Minority interest | Separated from parent equity | | Government grants | Correct classification | | 合同负债 | Recognized appropriately | | 信用减值损失 | CAS 22 model applied |

Step 5: Balance Sheet Integrity

BS checks:

| Check | Formula | Pass | |-------|---------|------| | BS balances | Assets = L + E | ✓ | | Cash flow ties | Ending cash = Beginning + Net CF | ✓ | | Debt schedule | Short + Long = Total debt | ✓ | | Share count | Shares × Price = Market cap | ✓ | | Minority interest | Correct % applied | ✓ |

Step 6: Forecast Logic Check

Forecast quality:

| Check | Description | Pass | |-------|-------------|------| | Growth reasonable | Within industry range | ✓ | | Margins stable | No unexplained jumps | ✓ | | Working capital | Trends with revenue | ✓ | | CapEx | Consistent with depreciation | ✓ | | Debt service | Can be serviced from FCF | ✓ | | Dividend | Consistent with policy | ✓ |

Growth rate benchmarks:

| Metric | Conservative | Base | Optimistic | |--------|-------------|------|-----------| | Revenue growth | 5-10% | 10-20% | 20-30% | | Margin expansion | 0 ppts | 0-2 ppts | 2-5 ppts | | Tax rate | 25% | 25% | 15% (if 高新) |

Step 7: Valuation Check

Valuation audit:

| Method | Check | Pass | |--------|-------|------| | DCF | WACC reasonable (6-10%) | ✓ | | DCF | Terminal growth Data Source Mode Switch: Set env var IFIND_DATA_SOURCE_MODE to control data source preference. > - ifind-only (strict): Use iFind only, error if unavailable > - ifind-fallback (default): iFind preferred, fallback to AkShare > - akshare-only: Skip iFind, use AkShare only > - wind-only: Wind only, error if unavailable > - wind-fallback: Wind first, fallback to iFind → AkShare

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: jwangkun
• Source: jwangkun/claude-for-financial-services-cn
• License: Apache-2.0

Install and usage instructions live in the source repository linked above.