SOC 13-2011 · Accountants and Auditors
Accounting & audit, tested on the work
Decide what an audit will require a client to correct, from a file that reads settled until someone re-adds it.
The assignment
What the candidate is asked to do
The candidate concludes on a schedule of uncorrected misstatements from a packet of workpapers, two materiality memos, a credit agreement, a course handout and client correspondence, with an AI assistant available throughout. The schedule arrives footed, a conclusion is already drafted against it, and nothing inside the conversation settles which materiality figure applies at completion.
Time: 40 to 60 minutes, hard-capped 15 to 20 minutes past whatever the case states and never above 75, with a short written debrief after. Paused time does not count against either.
SOC 13-2011
Accountants and Auditors. The benchmark is derived from live postings mapped to that code and re-derived each quarter.
What the reviewer watches for
The accounting & audit failure modes
Each maps to a scored dimension, so the reviewer's finding arrives with the moment attached.
Is the figure the conclusion is measured against traced to the current file, or taken from the first memo that states one?
Whether the opening move asks what is true, what is wrong, or what the options are — and whether a constraint or criterion is named in the same breath.
Are the schedule's own totals re-added, or accepted as footed?
Whether sources are demanded for a specific claim rather than requested in general — and whether at least one is actually opened.
Is a cited standard opened, or is the citation taken as the reading?
Whether the split between the assistant's work and the candidate's own acts is deliberate rather than convenient, read from the record of both.
Why this bank
Why we built the accounting & audit bank
Part I.A deficiencies appeared in 39% of the audits the PCAOB inspected in 2024, and every one of those files had already been signed off by someone who believed it held together — which makes the sign-off, not the schedule, the thing worth reading.
This bank is live and has passed author review at launch quality.
https://olive.is/benchmarks · Edition 2026 Q3Named up front
Decide what an audit will require a client to correct, from a file that reads settled until someone re-adds it.
The construct
Six dimensions, scored separately
- D1 · Problem framing Did the first move go after understanding, or straight for output?
- D2 · Evidence sourcing Did they demand evidence for the claim that mattered?
- D3 · Delegation boundary What did they keep, and what did they hand over?
- D4 · Working structure Did anything exist between the brief and the answer?
- D5 · Output rejection Was anything the assistant produced refused, and on what grounds?
- D6 · Verification Was anything tested against the world, and did the result change something?
SOC 13-2011
Run one accounting & audit role, free
Ten attempts a month against this bank, with the full six-dimension report on every one. No card, no salesperson.