Phase 6 round-2 reviewer revisions: §III-H.1 promotion + framing alignment
Structural: - Promote operational classifier definition from §III-L.0 to new §III-H.1, so the reader meets the five-way HC/MC/HSC/UN/LH rule before the §III-I/J/K diagnostic chain instead of ~130 lines after. §III-L renamed to "Anchor-Based Threshold Calibration"; §III-L.0 retains only calibration methodology, three units of analysis, any-pair semantics, and the FAR terminological note. §III-L.7 deleted (redundant with §III-J). - Reorganise §V-H Limitations into Primary / Secondary / Documented features / Engineering groupings (was a flat 14-item list). - Reframe §III-M from "ten-tool unsupervised-validation collection" to "each diagnostic addresses one specific unsupervised failure mode"; rename "What v4.0 does/does not claim" → "Limits / Scope of the present analysis"; retitle Table XXVII. Framing alignment (cross-section): - Strip all v3.x / v4.0 / v3.20 / v4-new / inherited lineage labels from rendered text (Abstract, Intro, §II, §III, §IV, §V, §VI, Appendix, Impact). - Replace "Paper A" rule references with "deployed" rule references. - Soften "validation" to "characterise" / "check" / "screening label" / "consistency check" / "support"; "verdict" → "screening label". - Remove codex-verified spike claims (non-Big-4 jittered dHash, Big-4 pooled cosine after firm-mean centring). Only formally scripted evidence (Scripts 39b–39e) retained; non-Big-4 evidence framed as corroborating raw-axis cosine, not as calibration evidence. - Strip script-provenance parentheticals from Introduction; defer Script 39c internal references and similar to Methodology / Appendix. Numerical / table fixes: - §III-C document-count arithmetic: 12 corrupted → 13 corrupted/unreadable, verified against sqlite DB and total-pdf/ folder counts (90,282 - 4,198 no-sig - 13 corrupted = 86,071 → 85,042 with detections → 182,328 sigs → 168,755 CPA-matched). Table I shows VLM-positive (86,084) and processed-for-extraction (86,071) as separate rows. - Wilson 95% CIs added for joint-rule ICCR rows in Table XXI / methodology table ([0.00011, 0.00018] and [0.00008, 0.00014]). - Unit error fixed: 0.3856 pp / 0.4431 pp → 0.3856 (38.6 pp) / 0.4431 (44.3 pp). Smaller revisions: - Pipeline framing: "detecting" → "screening" in Abstract / Intro / Conclusion for consistency with the unsupervised-screening positioning. - "hard ground-truth subset" → "conservative hard-positive subset" throughout. - §III-F SSIM / pixel-comparison rebuttal compressed from ~15 lines to 4; design-level argument deferred to supplementary materials. - "stakeholders can adopt / can derive thresholds" → "alternative operating points can be characterised by inverting" (less prescriptive). - "the same mechanism extending in milder form to Firms B/C/D" → "similar, milder production-related reuse patterns at Firms B/C/D" (mechanism claim softened). - Appendix A "non-hand-signed mode" / "two-mechanism mixture" lineage language aligned with v4 framing. Appendix B: - Rebuilt as a redirect-only stub. The HTML-commented obsolete table mapping (Table IX–XVIII labels with FAR / capture-rate / validation language) is removed; replaced with a short paragraph pointing to supplementary materials for full table-to-script provenance. Cross-references: - All §III-L references for the rule definition retargeted to §III-H.1; references for calibration still point to §III-L. - §III-H references for byte-level Firm A evidence / non-Big-4 reverse anchor retargeted to §III-H.2. Artefacts: - Combined manuscript regenerated: paper_a_v4_combined.md, 1314 lines (was 1346 pre-review). - Two review handoff documents added: paper/review_handoff_abstract_intro_20260515.md paper/review_handoff_body_20260515.md Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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# References
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[1] Taiwan Certified Public Accountant Act (會計師法), Art. 4; FSC Attestation Regulations (查核簽證核准準則), Art. 6. Available: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400067
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[44] A. Vehtari, A. Gelman, and J. Gabry, "Practical Bayesian model evaluation using leave-one-out cross-validation and WAIC," *Stat. Comput.*, vol. 27, no. 5, pp. 1413–1432, 2017.
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<!-- Total: 44 references (v3: 41 + 3 new LOOO refs for v4 §II addition) -->
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<!-- Total: 44 references -->
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