Definition
A footing check confirms that a column adds to its stated total. A cross-footing check adds across and confirms the row totals, and that the grand total is the same when footed down and across. Both are simple recalculations under AU-C 500, and results are marked with a tick mark, with the legend identifying the mark used.
Why it matters in an audit or review
Client schedules support many audit tests, and a total that is wrong makes every test on it unreliable. Spreadsheet errors such as ranges that exclude new rows are common. Footing is also applied to the financial statements, note disclosures and the trial balance when finalizing. Auditors also foot schedules they themselves prepare.
Example
Illustrative: a fixed asset schedule has five categories down and four columns across: opening, additions, disposals, closing. Each column foots to its total: opening $4,500,000, additions $1,100,000, disposals $160,000, closing $5,400,000. Cross-footing the total row gives 4,500,000 + 1,100,000 - 160,000 = $5,440,000, which is $40,000 more than the closing total. A disposal reduced the closing balance but was left out of the disposals column, so the true disposals are $200,000. Only the cross-foot shows it.
Common mistakes
- Footing a printout rather than the underlying data.
- Marking foot ticks without actually adding.
- Skipping the cross-foot, which catches errors the foot does not.
FAQ
Is footing a substantive test?
It is a recalculation. It supports the accuracy of schedules but does not test existence or valuation.
Sources
- AICPA, AU-C Section 500, Audit Evidence (recalculation as an audit procedure)
- AICPA, AU-C Section 230, Audit Documentation
Definitions paraphrase AICPA and FASB guidance; read the standard itself before relying on a requirement. Example figures are illustrative. This page is guidance, not professional advice. Report an error