Engagements
| ID | Client | Type | Jurisdiction | Independence conflict? | Opinion issued? | Filing submitted? | Last action |
|---|---|---|---|---|---|---|---|
engagement-1 | Sakura Manufacturing K.K. | audit | JPN | no | yes | no | HOLD: already-issued |
engagement-2 | Atlantis Trading Co. | audit | ATL | no | no | no | HOLD: no-spec-basis |
engagement-3 | 鈴木工業 | audit | JPN | no | no | no | HOLD: trial-balance-out-of-balance |
engagement-4 | 田中商事 | tax-filing | JPN | no | no | yes | HOLD: already-filed |
engagement-5 | 佐藤ホールディングス | audit | JPN | yes | no | no | HOLD: independence-violation |
engagement-6 | 高橋物産 | tax-filing | JPN | no | no | no | HOLD: evidence-incomplete, wrong-engagement-type |
engagement-7 | Northwind Capital Holdings Ltd (demo) | audit | GBR | no | no | no | in progress |
Committed records (this run)
| Record ID | Kind | Engagement | Jurisdiction | Immutable? |
|---|---|---|---|---|
JPN-OPIN-000000 | audit opinion (audit-opinion-draft) | engagement-1 | JPN | yes |
JPN-FILE-000000 | tax filing (tax-filing-draft) | engagement-4 | JPN | yes |
Action gate
| Rule | Applies to | Description |
|---|---|---|
no-spec-basis | jurisdiction/assess, audit-opinion/issue, tax-filing/submit | proposal cites no OFFICIAL spec-basis (accounting.facts) for the engagement's jurisdiction |
evidence-incomplete | audit-opinion/issue, tax-filing/submit | jurisdiction's required evidence checklist (engagement letter / independence declaration / working papers / license) not satisfied on file |
wrong-engagement-type | audit-opinion/issue, tax-filing/submit | audit-opinion/issue must target an :audit engagement; tax-filing/submit must target a :tax-filing engagement |
independence-violation | independence/screen, audit-opinion/issue, tax-filing/submit | an independence conflict -- reported by this proposal OR already on file for the engagement -- evaluated unconditionally |
trial-balance-out-of-balance | audit-opinion/issue | engagement's own assets != liabilities + equity, independently recomputed (accounting.registry/trial-balance-difference) |
already-issued | audit-opinion/issue | a second audit opinion for the same engagement (double-issuance guard, :opinion-issued? fact) |
already-filed | tax-filing/submit | a second tax filing for the same engagement (double-filing guard, :filing-submitted? fact) |
confidence-floor / high-stakes | any op | confidence below 0.6, OR the op is audit-opinion/issue / tax-filing/submit (:actuation/issue-opinion, :actuation/submit-filing) -- escalate to a human, NEVER auto-commit at any phase |
Phase 3 (supervised-auto) write-ops: engagement/intake, jurisdiction/assess, independence/screen, audit-opinion/issue, tax-filing/submit.
Phase 3 auto-commit-eligible ops: engagement/intake (only member of phase 3's :auto set -- audit-opinion/issue and tax-filing/submit are permanently absent from every phase's :auto set).
Audit ledger (this run)
| # | Op | Subject | Disposition | Rule(s) / basis | Summary |
|---|---|---|---|---|---|
| 1 | engagement/intake | engagement-1 | commit | - | 契約記録更新: (:id :client) |
| 2 | jurisdiction/assess | engagement-1 | commit | - | JPN (公認会計士・監査審査会 (Certified Public Accountants and Auditing Oversight Board, CPAAOB)) 向け必要書類 4 件を提案 |
| 3 | independence/screen | engagement-1 | commit | - | Sakura Manufacturing K.K.: 独立性阻害要因なし |
| 4 | audit-opinion/issue | engagement-1 | commit | - | engagement-1 向け監査意見発行提案 (client=Sakura Manufacturing K.K.) |
| 5 | engagement/intake | engagement-4 | commit | - | 契約記録更新: (:id :client) |
| 6 | jurisdiction/assess | engagement-4 | commit | - | JPN (公認会計士・監査審査会 (Certified Public Accountants and Auditing Oversight Board, CPAAOB)) 向け必要書類 4 件を提案 |
| 7 | independence/screen | engagement-4 | commit | - | 田中商事: 独立性阻害要因なし |
| 8 | tax-filing/submit | engagement-4 | commit | - | engagement-4 向け申告書提出提案 (client=田中商事) |
| 9 | jurisdiction/assess | engagement-2 | hold | no-spec-basis | 公式spec-basisの引用が無い提案は法域要件として扱えない |
| 10 | independence/screen | engagement-5 | hold | independence-violation | 未開示の独立性阻害要因のある契約を含む提案は進められない |
| 11 | jurisdiction/assess | engagement-3 | commit | - | JPN (公認会計士・監査審査会 (Certified Public Accountants and Auditing Oversight Board, CPAAOB)) 向け必要書類 4 件を提案 |
| 12 | audit-opinion/issue | engagement-3 | hold | trial-balance-out-of-balance | engagement-3 の試算表が均衡していない(差額=1000000.0) |
| 13 | audit-opinion/issue | engagement-6 | hold | evidence-incomplete, wrong-engagement-type | 法域の必要書類(監査契約書/独立性確認書等)が充足していない状態での提案 |
| 14 | audit-opinion/issue | engagement-1 | hold | already-issued | engagement-1 には既に監査意見が発行されている |
| 15 | tax-filing/submit | engagement-4 | hold | already-filed | engagement-4 には既に申告書が提出されている |