Audit Legends

/ - Checked footings
^ - Traced to GL to Trial Balance
A - Proving mathematical accuracy
// - Traced to GL
J - Traced to GL from CRB
C - Vouch OR supporting CRB
E - Vouch CRB supporting bank statements
F - Traced to GL from CDB
2 - Vouch cash voucher supporting CDB
H - Traced bank statements to CDB
F - Traced postings of sales book total to the GL
I - Vouch sales book supporting SI
∆- Traced to PI
- Traced posting of PB to GL
Q - Traced PCB to GL
O - Traced CV postings
S - Traced PI postings
R - Proved mathematical accuracy of AP Accounts
U - Reconcile total of AP-SL to GL-AP accounts
OR - Traced OR posting to AR-SL
SI - Traced SI posting to AR-SL
7 - Proved mathematical accuracy of AR-SL
4 - Proved postings to stockcards from PI
9 - Proved postings to stockcards from SI
8 - Traced postings to stockcards to Inventory list
22 -Traced to CRB
21 -Checked supporting deposit slip
20 -Checked supporting debit and credit memos
‘/, - Proved footings of inventory list
+ - Traced inventory list to countsheet
- Traced inventory list to stock cards
* -Proved extension
5 - Test pricing
? - Proved mathematical accuracy of SI
X - Proved mathematical accuracy of PI
l - Vouch receipts supporting the amounts in the bank statement and deposit slip
w -reconcile with GL balances
■- traced subscription journal to GL