What is footing and cross-footing? - Universal CPA Review

Audit teams will often receive financial schedules in excel or PDF, and its important that the audit team tests the totals on any of these financial schedules. The two procedures that are performed to verify totals are called footing and cross-footing. Footing is when the audit team confirms that the a column of numbers sums

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What is footing and cross-footing? - Universal CPA Review

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