What it is
Tick marks are the shorthand an auditor uses on a work paper to show what was done. AU-C 230 asks that a file show the nature, timing and extent of procedures and who performed and reviewed them. A mark helps only if the legend says what it means.
This workbook has a legend of 20 common marks, each with its meaning, the evidence to cite and a column for your own marks, plus a usage log that records where each mark is used and any exception. The summary counts marks and checks that every mark used is defined.
When to use it
- Setting a standard legend for an engagement or for the firm.
- Training staff on what a tick mark must say.
- Reviewing whether the file’s marks are defined and every exception is cross-referenced.
What’s inside
- Legend of 20 standard marks with meaning and evidence to cite
- Rules for use, including direction of testing for vouching and tracing
- Usage log with exception references and initials
- Summary by mark with checks for undefined marks and exceptions without references
Standard cited
This template follows AU-C 230. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 230 explained.
Questions
Are there standard tick marks?
No standard governs the symbols. The common ones, such as footed, cross-footed, agreed to source, traced and confirmed, are widely used, but each file must define the marks it uses. Edit the legend to match your firm’s practice.
What is the difference between vouching and tracing?
Vouching starts from the recorded amount and goes back to the supporting document, testing existence or occurrence. Tracing starts from a document and goes forward to the ledger, testing completeness. Choose the direction that matches the assertion.
Is a tick mark enough documentation?
A mark shows a procedure was performed on an item. The work paper still has to say what the source was, who did it and when, and what the conclusion was.
Related templates
- Lead Schedule Template (Excel)
- Audit Review Notes Log (Excel)
- Audit Completion and File Review Checklist (AU-C 230 / AU-C 700)
- Confirmation Control Log (AU-C 505)
Last updated 11/05/2026. All free templates.