Please Note: This article is written for users of the following Microsoft Excel versions: 97, 2000, 2002, and 2003. If you are using a later version (Excel 2007 or later), this tip may not work for you. For a version of this tip written specifically for later versions of Excel, click here: Understanding Auditing.

Understanding Auditing

Written by Allen Wyatt (last updated July 24, 2021)
This tip applies to Excel 97, 2000, 2002, and 2003


Auditing is the process of analyzing the contents and formulas in a worksheet to make sure they are correct. Excel provides several tools that make auditing as painless as possible. Even so, auditing can be difficult and tedious work if your worksheet is large, complex, or poorly put together.

Excel uses some specific terminology that refers to the concepts involved in auditing, namely precedents and dependents. Precedents are those cells on which a formula is based. Thus, if cell A5 contains the formula =A3 + A4, then both A3 and A4 are precedents for cell A5. Dependents are the reverse of precedents. Thus, in this example, cell A5 is a dependent of cells A3 and A4.

You can further break down the distinction by having direct and indirect relationships. In the previous example, cell A5 is actually a direct dependent of (it directly depends on) cells A3 and A4. Likewise, A3 and A4 are direct precedents for cell A5. Suppose, however, that cell A6 contained the formula =A5 * 1.05. As you might imagine, cell A6 is a direct dependent of cell A5, but it is also an indirect dependent of cells A3 and A4. Similarly, A5 is a direct precedent of A6, and A3 and A4 are indirect precedents. It is possible to have many different levels of indirect precedents in a worksheet.

Excel allows you to perform auditing tasks through the use of the Auditing toolbar. You can display this toolbar by choosing Auditing from the Tools menu, and then choosing Show Auditing Toolbar from the submenu.

ExcelTips is your source for cost-effective Microsoft Excel training. This tip (2243) applies to Microsoft Excel 97, 2000, 2002, and 2003. You can find a version of this tip for the ribbon interface of Excel (Excel 2007 and later) here: Understanding Auditing.

Author Bio

Allen Wyatt

With more than 50 non-fiction books and numerous magazine articles to his credit, Allen Wyatt is an internationally recognized author. He is president of Sharon Parq Associates, a computer and publishing services company. ...

MORE FROM ALLEN

Filling A Drawing Object

Creating a drawing object can be just the first step in putting together your masterpiece drawing. This tip explains how ...

Discover More

Using Multiple Print Settings

Do you have a worksheet from which you need to print only portions of the data available? There are two ways you can ...

Discover More

Reformatting a Document with Messed-Up Styles

If there are lots of hands that touch a document, there are lots of ways those hands can mess up the document. You may be ...

Discover More

Best-Selling VBA Tutorial for Beginners Take your Excel knowledge to the next level. With a little background in VBA programming, you can go well beyond basic spreadsheets and functions. Use macros to reduce errors, save time, and integrate with other Microsoft applications. Fully updated for the latest version of Office 365. Check out Microsoft 365 Excel VBA Programming For Dummies today!

More ExcelTips (menu)

Counting Precedents and Dependents

Do you need to know how many precedents or dependents there are on a worksheet? You could count them manually, or you ...

Discover More

Tracing Dependent Cells

Cells that use the information in a particular cell are called dependent cells. Excel provides auditing tools that allow ...

Discover More

Discovering Dependent Workbooks

When you starting linking information from one workbook to another, those workbooks become dependent on each other. ...

Discover More
Subscribe

FREE SERVICE: Get tips like this every week in ExcelTips, a free productivity newsletter. Enter your address and click "Subscribe."

View most recent newsletter.

Comments

If you would like to add an image to your comment (not an avatar, but an image to help in making the point of your comment), include the characters [{fig}] (all 7 characters, in the sequence shown) in your comment text. You’ll be prompted to upload your image when you submit the comment. Maximum image size is 6Mpixels. Images larger than 600px wide or 1000px tall will be reduced. Up to three images may be included in a comment. All images are subject to review. Commenting privileges may be curtailed if inappropriate images are posted.

What is 7 + 9?

There are currently no comments for this tip. (Be the first to leave your comment—just use the simple form above!)


This Site

Got a version of Excel that uses the menu interface (Excel 97, Excel 2000, Excel 2002, or Excel 2003)? This site is for you! If you use a later version of Excel, visit our ExcelTips site focusing on the ribbon interface.

Newest Tips
Subscribe

FREE SERVICE: Get tips like this every week in ExcelTips, a free productivity newsletter. Enter your address and click "Subscribe."

(Your e-mail address is not shared with anyone, ever.)

View the most recent newsletter.