Decidi for accountants
Catch the error and the wrong assumption before sign-off.
Have the numbers, the treatment and the assumptions checked by independent models and a skeptic — so nothing goes out under your name that a reviewer or regulator could unwind.
- Cross-check the calculation logic so one model’s confident arithmetic slip doesn’t reach the file.
- Pressure-test the accounting treatment against the standard a reviewer will actually apply.
- Surface the assumption baked into the model that quietly drives the whole result.
- Stress-test the forecast: what does it look like when the optimistic input is wrong?
- Catch the disclosure or classification a regulator or auditor would question.
- Get a skeptic to read the reconciliation the way an auditor reads it — looking for the gap.
- Calculation logic and the arithmetic that drives the result
- Accounting treatment against the relevant standard
- The assumptions inside the forecast or model
- Reconciliations — the gap an auditor hunts for
- Disclosures and classification a regulator questions
- Sensitivity — what breaks when an input is wrong
Say you are finalising quarterly management accounts and the gross margin has improved three points with no obvious operational cause. The client is delighted and wants to circulate the pack to their bank tomorrow. Delighted is not the same as correct.
The Auditor traces the plausible mechanical causes first — a reclassification between cost lines, a timing difference on inventory or accruals, a one-off credit sitting in cost of sales — while the Data Skeptic tests whether the improvement survives a month-by-month cut or only appears in the quarterly aggregate. The CFO seat asks what the bank will do with the number and what happens to trust when it reverses next quarter, and the Risk Officer weighs your exposure as the professional whose name is on the pack. The Devil’s Advocate argues the uncomfortable possibility that the number is right and the story is real — because false alarms cost credibility too. You get the ranked list of what to check before the pack leaves the building, and the wording to use if it must go out with a caveat.
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