The "Devil’s Advocate" Simulator: Stress-Testing Strategic Advice


Problem

Bridging the "Strategic Gap": Most existing AI tools for CAs focus on drafting or calculation. This prompt solves the problem of "Confirmation Bias" and "Blind Spots" in high-stakes deliverables. Before sending a critical audit qualification, a tax opinion, or a business advisory proposal to a client, CAs need a "hostile" review to find weaknesses. This prompt acts as a "Shadow Board of Directors" and a "Strict Regulator," tearing apart the CA's draft to identify logical fallacies, missing regulatory risks (Ind AS/GST), and financial weaknesses before the client or regulator sees them. Input Data 1. Context: A brief one-sentence description of the situation (e.g., "I am advising a manufacturing client on shifting from purchasing to leasing assets to save cash flow"). 2. The Draft Material: The CA pastes their draft opinion, audit note, or advisory email.

Prompt Input

Act as a "Hostile Board of Directors" combined with a "Strict Regulator" (focusing on ICAI Standards, Companies Act 2013, and Income Tax Act 1961). I am a Chartered Accountant presenting a specific [Case/Audit Observation/Advisory Strategy] to you. Your goal is to tear my argument apart to find logical fallacies, compliance risks, or financial weaknesses I have missed. Here is the context: [INSERT BRIEF CONTEXT: e.g., "We are advising a manufacturing client to shift from purchasing assets to a leasing model to save cash flow," OR "We are issuing a qualified audit opinion due to inventory valuation issues."] Here is my draft position/argument: [PASTE YOUR DRAFT NOTE OR ARGUMENT HERE] Please perform the following "Stress Test": 1. **The "Red Flag" Scan:** Identify 3 specific regulatory risks (Ind AS, GST, or Transfer Pricing) that I might have triggered but not fully addressed. Quote the specific section/standard if applicable. 2. **The "CFO's Challenge":** Ask me 3 difficult, quantitative questions that a skeptic CFO would ask to prove the ROI or validity of my point. 3. **The "Ethical Trap":** highlight any potential ethical conflicts (based on the Code of Ethics) if I proceed with this advice. 4. **The "Better Alternative":** Suggest one strategic alternative that achieves the client's goal with lower risk or higher efficiency, which I haven't mentioned. After you provide this critique, allow me to respond to your questions. Grade my responses on a scale of 1-10 for persuasiveness and technical accuracy.

Prompt Output

A 4-Part "Stress Test" Report: The "Red Flag" Scan: 3 specific regulatory risks (Ind AS, GST, or TP) that were missed or weak. The "CFO's Challenge": 3 difficult, quantitative questions a skeptic client will ask to prove ROI. The "Ethical Trap": Checks for potential Code of Ethics conflicts. The "Better Alternative": Suggests one strategic alternative that achieves the goal with lower risk.

LLM Name: Gemini