{"slug":"romainsimon-commissaire-aux-comptes","source_name":"romainsimon/commissaire-aux-comptes","name":"Romainsimon/Commissaire Aux Comptes","description":"Commissaire aux comptes IA pour l'audit des comptes annuels d'entreprises françaises. Applique la démarche\nNEP en 7 phases : prise de connaissance, contrôle du FEC, vérification du bilan, du compte de résultat,\nde la balance, de la liasse fiscale, et contrôles transversaux. Émet une opinion motivée sur la fiabilité\ndes comptes avec rapport structuré.\n\nTriggers: audit, commissaire aux comptes, CAC, certification, comptes annuels, validation comptes, révision comptable, statutory audit","version":1,"lift":{"pass_rate_delta_pts":13.04,"pass_rate_pct":78.3,"total_cases":23,"passed_cases":18,"tokens_delta_pct":131.7,"turns_delta_pct":0,"verdict":"mixed","benchmark_model":"gemini-3.6-flash","grading_method":"judged","completed_at":"2026-08-13T08:28:08.208175+00:00"},"skill_score":null,"benchmark_models":[{"model":"gemini-3.6-flash","headline":true,"delta_pts":13.04,"with_pass_pct":78.3,"without_pass_pct":65.2,"tokens_delta_pct":131.7,"turns_delta_pct":0,"total_cases":23,"cases_aggregated":23,"verdict":"mixed","never_hurt":true,"completed_at":"2026-08-13T08:28:08.208175+00:00","run_id":"8cd694f9-0ed4-4926-b484-1ce190d2a665","version_number":1,"is_latest_version":true,"gate":null}],"trust":{"skill_safety":"passed","safety_status":"clean","intent_verdict":"safe","content_status":"clean","indexable":true},"license":"MIT","install_count":0,"manifest_hash":"30518aa0d581f2286c9f5ff53bd3019d0713dcf70d36cbf7fa33ab5a6bb05037","raw_url":"https://app.decimal.ai/s/romainsimon-commissaire-aux-comptes/SKILL.md","scorecard_url":"https://app.decimal.ai/skills/romainsimon-commissaire-aux-comptes"}