MAM: Adequacy of FS & Disclosures
ISA: ISA 700, 705, 706
Module: operations.audit.ainnex
Mission
This programme is an ABI module with its own agent and Nexus app. Production tooling for each sub-solution is not built yet. The list below is the mission contract from the digested catalog.
Sub-solutions (3)
AINNEX.FSCheckFS & Disclosure Reconciliation (4 tasks) · Raw LLM + Matching AlgorithmAINNEX.RiskDiscloseHigh-Risk Disclosure Language Detector (3 tasks) · Agentic LLM + NLPAINNEX.ComplianceNotesNotes & Disclosures Compliance Checker (3 tasks) · Agentic LLM + Regulatory RAG
Task-skill pairs (10)
| ID | Sub-solution | Task | Skill |
|---|---|---|---|
| AF-01 | AINNEX.FSCheck | Extract all numerical amounts from the FS, notes and disclosure documents | FSAmountExtractorSkill |
| AF-02 | AINNEX.FSCheck | Cross-reference amounts between FS, notes and audited trial balance to identify inconsistencies | CrossReferenceMatcherSkill |
| AF-03 | AINNEX.FSCheck | Verify textual cross-references within the FS and notes (e.g. 'see Note 12') resolve correctly | TextualCrossRefCheckerSkill |
| AF-04 | AINNEX.FSCheck | Verify comparative period figures are consistent between current and prior-year FS | ComparativePeriodCheckerSkill |
| ARD-01 | AINNEX.RiskDisclose | Score each disclosure paragraph by audit sensitivity (commitments, contingencies, litigation, going concern language, estimates with high uncertainty) | SensitivityClassifierSkill |
| ARD-02 | AINNEX.RiskDisclose | Extract and quantify off-balance-sheet commitments and contingent liabilities from notes | CommitmentExtractorSkill |
| ARD-03 | AINNEX.RiskDisclose | Compare current-year disclosure language against prior-year to flag new or materially changed sensitive language | DisclosureComparatorSkill |
| ACN-01 | AINNEX.ComplianceNotes | Identify the applicable disclosure framework (IFRS, French GAAP, US GAAP, CSRD, sector-specific) for the engagement | ApplicableStandardSelectorSkill |
| ACN-02 | AINNEX.ComplianceNotes | Verify that all required disclosures under the applicable framework are present and adequately described | DisclosureCompletenessCheckerSkill |
| ACN-03 | AINNEX.ComplianceNotes | Detect regulatory changes since the prior year that require new or updated disclosures | RegulatoryChangeDetectorSkill |