Consolidating three subsidiaries into one statement
Consolidation is where errors hide. Pull three subsidiaries' P&Ls into one set of figures and the numbers will usually look fine, the failure mode is a line that's quietly understated, not one that's obviously wrong. The value of an agent here is that it holds the whole picture and notices the line that doesn't fit the pattern.
This recorded run merges three Vietnamese subsidiaries, Hanoi, HCMC, and Da Nang, into a single consolidated statement, then flags the one figure worth a second look.
