Python 关键审计事项（KAM）自动提取与预警

{"type":"doc","content":[{"type":"paragraph","attrs":{"id":"1f6344df-0e92-49e5-b048-41820e36e595","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"问题"},{"type":"hardBreak","attrs":{"id":"9a1aa599-b445-4a3c-96fa-26b0fae6fbb6"}},{"type":"text","text":"审计报告里的\"关键审计事项\"不是拍脑袋写的，它来自底稿里风险最高的几个领域。手工从几十张底稿里挑高风险科目效率低，用 Python 把风险分 >= 70 的科目自动抽出来排好序，就是 KAM 的初稿。"}]},{"type":"paragraph","attrs":{"id":"dd18b58f-e689-4b1c-be5e-77ae1b1d87a7","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"示例代码"}]},{"type":"paragraph","attrs":{"id":"43cb2ede-5565-4ffb-a974-c55af94c0d61","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","marks":[{"type":"textStyle","attrs":{"color":"","background":""}}],"text":"plaintext"}]},{"type":"codeBlock","attrs":{"id":"40fb6b2f-a9e3-4977-a4ff-3d6d0bb06889","language":"javascript","theme":"atom-one-dark","runtimes":0,"isHoverDragHandle":false,"key":"","languageByAi":"javascript"},"content":[{"type":"text","text":"def extract_kam(scores, thr=70):\n kam = [s for s in scores if s[\"score\"] >= thr]\n kam.sort(key=lambda x: x[\"score\"], reverse=True)\n return [(s[\"sheet\"], s[\"score\"]) for s in kam]\n\nscores = [\n {\"sheet\": \"收入\", \"score\": 82},\n {\"sheet\": \"存货\", \"score\": 65},\n {\"sheet\": \"应收\", \"score\": 74},\n {\"sheet\": \"货币资金\", \"score\": 20},\n]\nprint(extract_kam(scores))\n"}]},{"type":"paragraph","attrs":{"id":"b3371d4c-cbb1-4f8a-8e61-9076d66c3002","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"关键点"}]},{"type":"bulletList","attrs":{"id":"39db89f7-28ba-4451-9b9a-80031ec1b659","isHoverDragHandle":false},"content":[{"type":"listItem","attrs":{"id":"94eb801f-2a0b-41b4-ae16-1ac835cdc736"},"content":[{"type":"paragraph","attrs":{"id":"33a96659-fc2e-4a54-af34-a6c2305b532d","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"KAM 本质是\"高风险领域清单\"，先由前面各篇的测算函数产出 0–100 风险分，再用阈值抽取。"}]}]},{"type":"listItem","attrs":{"id":"c07a0e51-8584-42b1-9080-373a394ecfa9"},"content":[{"type":"paragraph","attrs":{"id":"b6eb6ccb-1084-4d24-b3ae-ea8f30331386","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"阈值 70 是经验值：取前几名即可，太多就失去\"关键\"意义，一般 2–4 项。"}]}]},{"type":"listItem","attrs":{"id":"a374d5dd-7a19-4a27-9a4f-6b9676c23e59"},"content":[{"type":"paragraph","attrs":{"id":"37ae7624-79b1-491e-91aa-c88b8d2b3cc0","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"这是初稿不是终稿，抽出来后还要结合审计师的职业判断补\"为什么关键、怎么应对\"。"}]}]}]},{"type":"paragraph","attrs":{"id":"5e1b7aa5-ad0a-4ff6-97f4-0721c89e7052","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"小结"},{"type":"hardBreak","attrs":{"id":"c512ea0e-70b7-442c-9874-9d03c8069419"}},{"type":"text","text":"关键审计事项可以先用 Python 从风险分里自动抽取排序，把审计师从体力活里解放出来，把精力放在判断上。"}]},{"type":"horizontalRule","attrs":{"id":"0071c3ea-1814-459f-8396-5154d132f9c9","isHoverDragHandle":false}},{"type":"paragraph","attrs":{"id":"085677e8-840c-45bb-b5fe-0194e15e88fd","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"你做 KAM 时最头疼的是\"挑事项\"还是\"写描述\"？评论区聊。"}]},{"type":"paragraph","attrs":{"id":"07db3a51-77a1-41d1-ae4b-8b2da7b86e62","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"如果有用，点赞收藏关注，留下审计难题。下期预告：实体经营风险预警（营收与现金流背离）。"}]},{"type":"paragraph","attrs":{"id":"81737e18-498d-4cac-8d92-474f326e7474","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"会计师事务所的一名注册会计师"}]}]}