USING EXCEL AS AN AUDIT TOOL
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1 SIG XCL S DI L Sanjib Sanghi, FC ss@cpa2ca.com
2 Important xcel Functions In xcel, the xact function compares two strings and returns if both values are the same. therwise, it will return FLS. X C he syntax for the xact function is: xact( text1, text2 ) text1 and text2 are the values to compare. he xact function is case-sensitive. Based on the xcel spreadsheet above: =xact(1, 2) would return FLS =xact(1, 4) would return =xact(1, 3) would return FLS =xact(4, "lphabet") would return
3 Important xcel Functions In xcel, the Proper function sets the first character in each word to uppercase and the rest to lowercase. he syntax for the Proper function is: Proper( text ) Based on the xcel spreadsheet above: =Proper(1) would return "lphabet Soup" =Proper(2) would return "ech n he et" =Proper(3) would return "lpha Beta" =Proper ("excel") would return "xcel" P P
4 Important xcel Functions C C In xcel, the Concatenate function allows you to join 2 or more strings together. he syntax for the Concatenate t function is: Concatenate( text1, text2,... text_n ) here can be up to 30 strings that are joined together. Based on the xcel spreadsheet above: =Concatenate(1, 2) would return "lphabet" =Concatenate ("ech on the ", "et") would return "ech on the et" =Concatenate(1, "bet soup") would return "lphabet soup"
5 Important xcel Functions In xcel, the pper function allows you to convert text to all uppercase. he syntax for the pper function is: pper( text ) Based on the xcel spreadsheet above: =pper(1) would return "LPHB SP" =pper(2) would return "CHH" =pper("xcel") would return "XCL" =pper("123abc") would return "123BC" P P
6 Important xcel Functions C I F In xcel, the Count If function counts the number of cells in a range, that meets a given criteria. he syntax for the Count If function is: Count If( range, criteria ) Based on the xcel spreadsheet above: =CountIf(2:7, D2) would return 1 =Count If (:, D2) would return 1 =CountIf(2:7, ">=2001") would return 4
7 Important xcel Functions In xcel, the verage function returns the average (arithmetic mean) of the numbers provided. he syntax for the verage function is: verage( number1, number2,...number_n ) Based on the xcel spreadsheet above: =verage(b2, B3) would return 8.85 =verage(b3, B5, 45) would return 19.2 =verage(b2:b6) would return V G
8 Important xcel Functions S M I F In xcel, the Sum If function adds all numbers in a range of cells, based on a given criteria. he syntax for the SumIf function is: SumIf( range, criteria, sum_range ) Based on the xcel spreadsheet above: =SumIf(2:6, D2, C2:C6) would return =Sum If (:, D2, C:C) would return =SumIf(2:6, 2003, C2:C6) would return 7.2 =SumIf(2:6, ">=2001", C2:C6) would return 12.6
9 Important xcel Functions In xcel, the ound function returns a number rounded to a specified number of digits. he syntax for the ound function is: ound( number, digits ) Based on the xcel spreadsheet above: =ound(1, 0) would return 663 =ound(1, 1) would return =ound(2, -1) would return 50 =ound(55.1, -1) would return 60 =ound(-23.67, 1) would return D
10 Important xcel Functions In xcel, the If function returns one value if a specified condition evaluates to, or another value if it evaluates to FLS. I F he syntax for the If function is: If( condition, value_if_true, value_if_false ) Based on the xcel spreadsheet above: =If(1>10, "Larger", "Smaller") would return "Larger". =If(1=20, "qual", "ot qual") would return "ot qual". =If(2="ech on the et", 12, 0) would return 12.
11 Important xcel Functions In xcel, the VLookup function searches for value in the left-most column of table_array and returns the value in the same row based on the index_number. he syntax for the VLookup function is: VLookup( value, table_array, index_number, not_exact_match ) Based on the xcel spreadsheet above: =VLookup(10251, 1:B21, 2, FLS) =VLookup(10251, 1:C21, 3, FLS) =VLookup(10248, 1:B21, 2, FLS) =VLookup(10248, 1:B21, 2, ) would return ofu" would return $18.60 would return #/ would return "Queso Cabrales V L K P
12 Important xcel Functions H L K P In xcel, the HLookup function searches for value in the top row of table_array and returns the value in the same column based on the index_number. he syntax for the HLookup function is: HLookup( value, table_array, index_number, not_exact_match ) Based on the xcel spreadsheet above: =HLookup(10251, 1:K3, 2, FLS) would return $16.80 =HLookup(10251, 1:K3, 3, FLS) would return 6 =HLookup(10248, 1:K3, 2, FLS) would return #/ =HLookup(10248, 1:K3, 2, ) would return $14.00
13 Important xcel Functions SI G W I G H D In xcel, the SumProduct function multiplies the corresponding items in the arrays and returns the sum of the results he syntax for the SumProduct function is: SumProduct( array1, array2,... array_n ) Based on the xcel spreadsheet above, you could enter the following formula: =SumProduct(1:B2, D1:2) V G he above example would return 70
14 Important xcel Functions M G C L L S In xcel, Merging Cells helps you to bring more than one cell together Select the cells that you wish to merge. ight-click and then select "Format Cells" from the popup. ow when you return to the spreadsheet,you will find your selected cells merged into a single cell.
15 Important xcel Functions S I G S P S C I P Select the text that you wish to convert to superscript. his can either be the entire cell or only a character in the cell. When the Format Cells window appears, select the Font tab. Check the Superscript checkbox. While your mouse is over the selected text, right-click and then select "Format Cells" from the popup menu. ow when you return to your spreadsheet, you should see the selected text as a superscript value.
16 Important xcel Functions S o apply a sort in xcel, highlight the data that you wish to sort. When the Sort window appears, select the columns that you wish to sort by. In our example, we are going to sort the Product column in ascending order. Click on the K button. D
17 Formula uditing rror Checking emove Dependent rrows Circle Invalid Data valuate Formula race Precedents race Dependents Clear Validation Circles emove Precedent rrows race rror Show Watch Window emove ll rrows ew Comment F M L D I I G
18 Formula uditing C P C D S Show all the cells that contribute to the formula s result pplicable only to cells that contain a formula Direct precedents cells that you use directly in the formula. Indirect precedents cells that aren t used directly in the formula, but are used by a cell that you refer to in the formula. ach circle endpoint shows a cell that provides precedent information for the selected formula
19 Formula uditing Show what other cells use the results of the current cell. cell s dependents consist of all formula cells that use the cell. he formula cell can be a direct dependent or an indirect dependent. C ach arrowhead endpoint shows a cell that is dependent on the selected cell for information D P D
20 Formula uditing L C I G S Divide by Zero rror has been found in cell F14. otice that the formula is also displayed above the error description
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