--- name: cn-ib-inquiry-response-review description: Decompose and review Chinese IPO and refinancing regulatory inquiry responses for complete issue coverage, evidence, intermediary procedures, explicit opinions, filing synchronization, and follow-up risk. Use for 上交所、深交所、北交所或证监会问询回复、审核问询、反馈意见、落实函、子问题拆解、逐项回复检查、中介核查程序、明确意见、招股书同步更新 or multi-round response review. This skill reviews answer quality and traceability; it does not replace legal or accounting judgment. --- # CN IB Inquiry Response Review Turn each regulatory question into an auditable set of answer obligations, then test whether the response and intermediary work actually satisfy them. ## Principles 1. Review against the regulator's verbs and subquestions, not only the response headings. 2. Separate the issuer's explanation from sponsor, counsel, and accountant procedures and opinions. 3. A conclusion without evidence is incomplete; a procedure without procedure evidence is not demonstrated. 4. Track whether material response content is synchronized into the prospectus or other filing. 5. Compare rounds so that a new explanation does not silently contradict an earlier response. 6. Mark judgment calls and likely follow-up questions explicitly. ## Workflow ### 1. Establish scope Confirm the inquiry round, regulator, board, filing version, response cut-off, responsible intermediaries, and documents in scope. Preserve the original question numbering and wording. ### 2. Decompose every question Read `references/question-decomposition.md`. Split the question by: - each operative verb such as `说明`, `披露`, `量化分析`, `核查`, or `发表明确意见`; - each period, entity, product, transaction, and exception; - each addressed party; - each requested comparison, explanation, evidence item, and filing update. Use one row per atomic obligation and addressee in `assets/inquiry-review-template.csv`. Do not combine issuer disclosure and intermediary opinion in one untestable row. ### 3. Test the issuer response For each issuer item, determine whether it is `answered`, `partial`, `unanswered`, or genuinely `not_applicable`. Check: - direct answer to the requested point; - relevant facts, periods, units, definitions, and denominators; - quantitative support where the question requests it; - explanation of exceptions and adverse evidence; - exact source or filing locator; - consistency with prior rounds and other filing documents. Read `references/response-quality.md` before classifying completeness. ### 4. Test intermediary work For sponsor, counsel, or accountant rows, require: - procedures responsive to the specific risk; - procedure evidence, sample scope, period, counterparties, or records reviewed; - treatment of exceptions and limitations; - an explicit opinion where requested; - a logical connection between procedures, evidence, and opinion. Do not accept `已核查相关资料` as a sufficient procedure description. ### 5. Test filing synchronization When the response adds or changes material information, record whether the prospectus or other filing must be updated and the exact updated locator. Use `cn-ib-cross-document-check` for conflicting figures and `cn-ib-filing-refresh-control` for a broader refresh. ### 6. Validate the review matrix Run: ```bash python3 scripts/review_inquiry_matrix.py inquiry-review.csv --output inquiry-issues.csv ``` The script detects structural and closure defects. It cannot decide whether prose is substantively persuasive; review that manually using `references/follow-up-risk.md`. ### 7. Produce the reviewer view Group findings into: - unanswered or partially answered obligations; - missing evidence and weak quantitative support; - insufficient intermediary procedures or missing opinions; - prospectus synchronization gaps; - inconsistencies with prior rounds; - likely follow-up questions and recommended remediation. ### 8. Apply accepted response edits If the user asks to revise an existing Word response: - keep the original file unchanged; - use native Word tracked changes by default for every insertion and deletion; - edit only the accepted issue rows and keep revisions as local as possible; - preserve existing revisions and comments unless specifically asked to resolve them; - do not replace entire paragraphs when a sentence-level amendment is sufficient; - do not fake revisions with colored text, highlighting, or manual strikethrough; - use a transparent revision author such as `Codex` when none is specified; - verify the revision markup structurally, re-render every changed page, and rerun the obligation review. Return a clean accepted copy only if the user requests it separately. ## Output contract Deliver: 1. overall status: `BLOCK`, `MATERIAL GAPS`, `MINOR GAPS`, or `READY FOR REVIEW`; 2. question-to-obligation matrix preserving original numbering; 3. prioritized defect log with exact response locators; 4. intermediary procedure and opinion gaps; 5. filing synchronization list; 6. predicted follow-up questions, with reasons; 7. scope limitations and unresolved professional judgments. When direct edits are requested, deliver the tracked-changes DOCX as the default corrected document. Never state that a response is complete solely because every heading contains text.