audit-book-writing-v1

これはレビュー時に保存された抜粋です。完全で最新の内容は外部ソースを確認してください。

---
name: audit-book-writing-v1
description: Write comprehensive audit books and review materials with systematic workflow. Use when writing audit survey books, practical guides, case analyses, or review materials on topics like financial audit, internal control audit, compliance audit, performance audit, IT audit, internal audit, government audit. Triggers on requests for "审计书籍", "审计综述", "审计实务", "写书", "审校", "审计案例分析", or mentions of writing audit-related books or review materials.
allowed-tools:
  - Read
  - Write
  - Edit
  - Glob
  - Grep
  - Bash
  - WebSearch
  - WebFetch
  - TodoWrite
---

# Audit Book Writing and Review Skill

A systematic workflow for writing comprehensive audit books and conducting thorough reviews with quality assurance.

## Quick Start

When user requests to write an audit book:

1. **Initialize project** with three core files:
   - `CLAUDE.md` - Writing guidelines and terminology standards
   - `IMPLEMENTATION_PLAN.md` - Staged execution plan
   - `book_draft.md` - Main book manuscript

2. **Follow the 7-phase workflow** (see [WORKFLOW.md](WORKFLOW.md))

3. **Use standard templates** (see [TEMPLATES.md](TEMPLATES.md))

4. **Apply 4-round review process** for quality assurance

## Core Principles

### Writing Style
- Use **precise professional language**: Audit terminology should be accurate and consistent
- Cite authoritative sources: Audit standards, laws and regulations, regulatory documents
- Every claim needs supporting evidence or references
- Balance academic rigor with practical applicability
- Maintain neutrality and objectivity

### ⚠️ DATA VERIFICATION PRINCIPLE (CRITICAL)

**绝对禁止编造数据或引用材料**

#### 数据和法规引用的严格要求：

1. **法律法规引用**：
   - ✅ 必须使用法律法规库进行精准匹配查询
   - ✅ 引用时必须注明法规名称、条款号、发布日期、生效日期
   - ❌ 禁止编造或猜测法律条款内容
   - ❌ 禁止引用不确定或未经核实的法规

2. **统计数据引用**：
   - ✅ 必须使用联网工具(WebSearch)查询并标注来源网址
   - ✅ 标注数据发布机构和发布时间
   - ❌ 禁止编造或估算统计数据
   - ⚠️ 如无法查询到准确数据，必须标注："**[待核实：该数据需要人工核对后补充]**"

3. **案例数据引用**：
   - ✅ 案例中的公司名称、日期、金额等必须准确
   - ✅ 来源于公开审计报告或监管文件
   - ❌ 禁止编造案例或虚构事实

4. **标准和准则引用**：
   - ✅ 必须查阅标准原文或权威来源
   - ✅ 注明标准号、条款号、适用范围
   - ❌ 禁止凭记忆或推测引用

#### 数据查询优先级：

**优先级1：法律法规库** → 使用Grep在已转换的法规库中查询
**优先级2：联网查询** → 使用WebSearch/WebFetch查询权威网站
**优先级3：标注待核实** → 明确标注需要人工核对

#### 查询工具使用规范：

```bash
# 法律法规查询（优先）
Grep -pattern "关键词" -path="D:\project\审计书籍撰写\法律法规库\*.md"

# 统计数据查询（必须标注来源）
WebSearch "统计关键词 年份" + "来源网站"
```

#### 违规后果：

如发现编造数据或引用材料，整章节需要重新审核和修正。

### Required Elements
- **Structure overview** (table of contents with clear hierarchy)
- **Comparison tables** for each major section (standards, methods, cases)
- **Case studies** with detailed background, process, findings, and insights
- **Regulatory references** with accurate citations (standard number, clause, scope)
- **Practical guidance** with actionable steps and procedures
- **References organized by type** (standards, regulations, books, cases, papers)

### Book Structure Principles
1. **Part 1: Theoretical Foundation** - Concepts, frameworks, development history
2. **Part 2: Practical Operations** - Procedures, methods, implementation steps
3. **Part 3: Typical Cases** - Real cases with background, process, findings, insights
4. **Part 4: Regulatory Interpretation** - Standards, laws, practical applications
5. **Part 5: Emerging Topics** - Digital audit, trends, future directions

### Paragraph Structure
1. Topic sentence (main point)
2. Supporting evidence (citations + data)
3. Analysis (professional interpretation)
4. Transition to next paragraph

## Material Sources

### Audit Standards (Primary Sources)

**Chinese Audit Standards:**
- CAS (Chinese Audit Standards) - 注册会计师审计准则
- Government Audit Standards - 政府审计准则
- Internal Audit Standards - 内部审计准则

**International Standards:**
- ISA (International Standards on Auditing)
- IIA Standards - Institute of Internal Auditors
- COSO Framework - Internal Control

**Data Collection Strategy:**
```
Source: Official websites (Ministry of Finance, CICPA, Audit Office)
Types: Standards, implementation guidance,