An audit is the books read as an auditor reads them, through a day. The
pure checks over a ledger are one function per finding code in
ledger_core::audit: the trial balance balances, assets equal liabilities
plus equity, the P&L articulates to equity (net income since the first
entry is current earnings plus what the closes moved), the cash flow
foots, the control accounts tie to their documents, a members close stays
within a minor unit of each member's exact share, schedules and
depreciation are posted, the register holds the cost accounts' cost,
every posted entry meets evidence::requirement (a reversal resting on its
original's receipt is listed as a note, not a failure), no draft is open,
every revenue and expense account has a tax category, and the 1099 and
settings problems the caller reads are findings. A check that cannot be
made is itself a finding. Findings come in one fixed order, so the same
books give the same list. The caller hands in what a ledger cannot know:
the receipts filed, the cash flow's footing, the settings problems.
The attestation bar (D-9) is a value, not a table: reasoning effort high,
two verifier agents and an adversarial check, with counts() deciding
whether a claim meets it. Every claim needs the effort; one on a
year-level audit needs the whole bar; a reading that disagrees with the
books never counts. policy.attestation_bar (a new Kind::AttestationBar,
one canonical text) and policy.cpa_package_requires_audit are the two
settings; both wait for the journal feature audits.
Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
swaitsandClaude Fable 5.1
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