commissaire-aux-comptes

Commissaire aux comptes IA pour l'audit des comptes annuels d'entreprises françaises. Applique la démarche NEP en 7 phases : prise de connaissance, contrôle du FEC, vérification du bilan, du compte de résultat, de la balance, de la liasse fiscale, et contrôles transversaux. Émet une opinion motivée sur la fiabilité des comptes avec rapport structuré. Triggers: audit, commissaire aux comptes, CAC, certification, comptes annuels, validation comptes, révision comptable, statutory audit

Quality

83%

Does it follow best practices?

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Adds up to 20 points to the overall score

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Securityby

Low

Low-risk findings worth noting

Quality

Content

75%Weight 40%Scale 1-5

Reviews the quality of instructions and guidance provided to agents. Good implementation is clear, handles edge cases, and produces reliable results.

A well-structured, actionable 7-phase audit program with specific French regulatory references and a report template, supported by genuine reference files. It loses marks for pseudocode-style control scripts, inlined content that could live in references, and implicit rather than explicit validation feedback loops.

Suggestions

Replace the FEC "Script de contrôle" pseudocode block with an executable script in ./scripts/ (e.g. a Python validator invoked as `python scripts/check_fec.py fec.txt`) and reference it from Phase 2.

Move the full report template and the per-phase detail checklists into references/procedures-detaillees.md, keeping SKILL.md as a concise phase-by-phase overview that links out.

Add an explicit validation feedback loop for the batch/destructive phases (e.g. "If Total Actif ≠ Total Passif, identify the discrepancy, correct, and re-run the reconciliation before proceeding").

Dimension	Reasoning	Score
Conciseness	Mostly efficient checklists and tables with little padding and no over-explanation of basic concepts, but a few sentences (e.g. "Même sans obligation légale, cet audit apporte une assurance raisonnable...") could be trimmed.	4 / 5
Actionability	Concrete checklists cite specific French forms (2033-A/B/C/D/E, 2572-SD), PCG rules, and account numbers (455, 411) plus a copy-paste report template, but the FEC "Script de contrôle" and data-usage blocks are pseudocode/instructions rather than executable code.	4 / 5
Workflow Clarity	Seven phases are explicitly sequenced, each with Objectif, numbered steps, and Livrables, and per-phase verification checkpoints (FEC équilibre, Total Actif = Total Passif) are present; however explicit error-recovery/retry feedback loops are only implicit.	4 / 5
Progressive Disclosure	Clear overview with two real one-level-deep reference files (normes-nep.md, procedures-detaillees.md) signaled in a table, but the full report template and all phase checklists are inlined rather than offloaded to the detailed-procedures reference.	4 / 5
	Total	16 / 20 Passed

Description

92%Weight 40%Scale 1-5

Based on the skill's description, can an agent find and select it at the right time? Clear, specific descriptions lead to better discovery.

A strong, specific description that names concrete actions across all audit phases and provides an explicit Triggers clause answering both what and when. Minor keyword-coverage gaps keep trigger quality just below full marks.

Dimension	Reasoning	Score
Specificity	Lists multiple concrete actions across all 7 NEP phases ("contrôle du FEC, vérification du bilan, du compte de résultat, de la balance, de la liasse fiscale, et contrôles transversaux") plus "Émet une opinion motivée...avec rapport structuré", giving comprehensive coverage.	5 / 5
Completeness	Clearly answers "what" (7-phase NEP audit producing a motivated opinion and structured report) and "when" via an explicit "Triggers:" clause listing concrete trigger phrases, satisfying both halves.	5 / 5
Trigger Term Quality	Good natural keyword coverage including the abbreviation "CAC" and the English synonym "statutory audit", but a few common variations (e.g. "audit légal", "certification des comptes") are missing.	4 / 5
Distinctiveness Conflict Risk	Targets a clear niche — French statutory audit / commissaire aux comptes — with distinct, domain-specific triggers and minimal overlap risk with other skills.	5 / 5
	Total	19 / 20 Passed

Validation

87%

Warnings & errors only

Checks the skill against the spec for correct structure and formatting. All validation checks must pass before discovery and implementation can be scored.

Validation — 14 / 16 Passed

Validation for skill structure

Criteria	Description	Result
metadata_version	'metadata.version' is missing	Warning
frontmatter_unknown_keys	Unknown frontmatter key(s) found; consider removing or moving to metadata	Warning

	Total	14 / 16 Passed

Repository: romainsimon/paperasse
Path: commissaire-aux-comptes/SKILL.md
Commit: f2e15c4

Reviewed: 16 days ago

Table of Contents

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