Tickmark and Abbreviation Legend
These tickmarks can be found on the Add-In ribbon in Microsoft Excel or Word 2007. If you don’t see
the tickmark toolbar, click the “red check on the sheet of paper” icon. Note that since Engagement
places a picture of the tickmark in the cell in Excel (which makes them more time consuming to delete),
sometimes the auditor will simply type in a cell next to the amount instead (i for immaterial, for
example) or use the tickmark tab in the worksheet. If you forget the meaning of the symbols below, roll
your mouse over the Engagement tickmark toolbar – the descriptions should pop up.
Note: Generally speaking, you will sum amounts with numbers or capital letters and tickmark with
lower case letters, except for the symbols below. Your tickmarks should be in red.
Agrees to (ex.
supporting invoice means “agrees to supporting invoice”)
Agrees to general ledger
Agrees to prior year
Footed with no material exceptions (added the column of numbers and it agreed to the total,
used to tickmark a client’s workpaper, not an MLR workpaper)
Crossfooted with no material exceptions (added the row of numbers and it agreed to the total,
used to tickmark a client’s workpaper, not an MLR workpaper)
Calculated (usually added to a client’s workpaper, not an MLR workpaper)
Recalculated (usually used to tickmark a client’s workpaper, not an MLR workpaper)
Confirmed
Confirmed, exception cleared
Consistent; comparable with prior year
Immaterial
Abbreviations you may see in audit workpapers:
PBC
Prepared by client (ex. The depreciation schedule was a PBC report.); All workpapers included in
the audit file that were provided by the client should be marked with a PBC on the first page.
PB…
ex. PB Bank means “prepared by bank;” PB Trustee (prepared by Trustee); etc.
F/S
Financial statements
TB
Trial balance
G/L
General ledger
PY
Prior year (ex. The balance agreed to PY.)
CY
Current year
Σ
Sum of (ex. Σ1 = $1,200 means “sum of 1s = $1,200”)
O/S
Outstanding (ex. O/S checklist means “outstanding checklist”)
DIT
Deposit-in-transit
A/R
Accounts receivable
A/P
Accounts payable
w/o/e Without exception (ex. The A/R subledger agreed to the G/L w/o/e).
p/d/w Per discussion with (ex. P/d/w Laurie, Controller, there are no unrecorded items.)
AJE
Adjusting journal entry
PAJE
Proposed journal entry
P/AJE Proposed or adjusting journal entry (ex. Post P/AJE as necessary.)
PM
Planning materiality
TM
Tolerable misstatement
ISIF
Individually significant items floor
TM
Tickmark (ex. TM e means “tickmark e”)
R
Ties to report (You will generally see a blue R next to an amount that appears in a financial
statement disclosure.)
CFS
Ties to cash flow statement (You will generally see a blue CFS next to an amount that appears in
the cash flow statement.)