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What is footing and cross-footing?

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 in total (i.e. down). As you can see below, we would “foot” to confirm that Q1 for each island equals $30. We would evidence this check by putting a tickmark (I used ft = foot).

Cross-footing is similar to footing, except we foot across (i.e. focus on the rows). So in the example below, we would make sure that the quarterly figures for Oahu totals to $30. We would evidence this check by putting a tickmark (I used cft = cross-foot).


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