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  • Tick Mark Legend

    Transféré par

    Erica Uy
    781 vues1 page
    This document provides a legend explaining the meaning of various tick marks that may be used for tracing financial statement line items and account balances to source documents like general ledgers, journals, and bank statements. It lists 17 different tick marks along with a brief description of what each mark signifies, such as whether an amount was traced to a general ledger, prior year statement, or confirmed with external parties.

    Description originale:

    for audit workpapers

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    This document provides a legend explaining the meaning of various tick marks that may be used for tracing financial statement line items and account balances to source documents like general ledgers, journals, and bank statements. It lists 17 different tick marks along with a brief description of what each mark signifies, such as whether an amount was traced to a general ledger, prior year statement, or confirmed with external parties.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    781 vues1 page

    Tick Mark Legend

    Transféré par

    Erica Uy
    This document provides a legend explaining the meaning of various tick marks that may be used for tracing financial statement line items and account balances to source documents like general ledgers, journals, and bank statements. It lists 17 different tick marks along with a brief description of what each mark signifies, such as whether an amount was traced to a general ledger, prior year statement, or confirmed with external parties.

    Droits d'auteur :

    © All Rights Reserved
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 1

    Tick Mark Legend

    Tick Description
    Mark

    GL Traced to General Ledger


    SL Traced to Subsidiary Ledger
    PY Traced to Prior Year Financial Statement
    CY Traced to Current Year Financial Statement
    CRJ Traced to Cash Receipts Journal
    CDJ Traced to Cash Disbursements Journal
    PJ Traced to Purchases Journal
    CB Confirming Balance (Sent & received confirmation)
    A Vouched to current period’s bank statement
    B Vouched to prior period’s bank statement
    C Vouched to subsequent period’s bank statement
    ^ Tested for mathematical accuracy
    F Footed
    < Cross-footed
    CO Cut-off Document (specify document)
    PBC Prepared by Client
    PBA Prepared by Auditor

    � Vouched to supporting document (specify document)

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