▸case-01 I inherited a Q3 financial forecasting model from a former colleague. It feeds our executive board's annual budget approval decisions. We append new transaction rows monthly at the bottom of the raw data tab. Here are the core formulas and layout: Column D calculates gross profit using `=B5-C5`, but cell D14 contains `45000` typed directly into it. Column B total revenue uses `=SUM(B5:B40)` even though transaction entries run down to row 58. Column F mixes monthly operational costs with annual licensing fees in the same totals. Please audit this model and provide: 1) A table of identified problems prioritized by potential decision damage, detailing location, issue, mis-statement, and suggested fix; 2) A fragility breakdown highlighting formulas that will break when new rows or columns are added; 3) A verification ledger clarifying which key figures were fully traced versus those remaining unverified or checked only at a high level; 4) A prioritized action plan for fixes, including structural recommendations. | pass→pass | 36,988 | 23,668 | -36% | 1 | 1 | 0% | 4,643 | 4,352 | -6% | 0 | 0 | — |
▸case-02 Our sales ops team uses a pricing and ARR calculation sheet to set contract discounts for enterprise clients, so pricing errors could significantly harm revenue. The model was created by an analyst who recently left, and sales reps paste new customer deal rows every week. In the 'Tier 2' section, row 12 uses `=SUM(C4:C25)` while data extends to row 45. In the discount column, cell E18 contains a constant `0.15` instead of the standard `=VLOOKUP` formula used throughout that column. Can you perform an audit on these formulas? Please format the output as follows: a risk-ranked findings table showing location, issue, current error impact, and fix for each flaw; a structural fragility analysis pointing out functions vulnerable to future sheet expansions; an audit coverage ledger explicitly listing outputs that were fully traced versus those unverified or checked only generally; and a step-by-step fix order emphasizing high-damage items and structural durability upgrades. | pass→pass | 31,393 | 23,040 | -27% | 1 | 1 | 0% | 4,384 | 4,040 | -8% | 0 | 0 | — |
▸case-03 I have an operational expenditure spreadsheet that guides our procurement team's annual vendor renewal negotiations. It was handed down to me without documentation, and regional leads paste new expense entries to the bottom of the master tab every month. On the summary tab, `SUM(E5:E30)` cuts off at row 30 even though raw data reaches row 50, and cell G12 has a hardcoded `1200` typed over the monthly formula. Also, column H combines quarterly infrastructure spending with monthly cloud costs. Please analyze this file and supply: 1) A findings summary sorted by potential financial damage, noting the cell location, mistake, misstated impact, and fix; 2) A fragility map detailing which formulas will break when the dataset expands next month; 3) A verified vs. suspect ledger indicating which load-bearing figures were deeply checked and which areas were left unverified; 4) An ordered repair roadmap prioritizing critical vulnerabilities and structural safety improvements. | pass→pass | 41,507 | 25,926 | -38% | 1 | 1 | 0% | 6,319 | 4,541 | -28% | 0 | 0 | — |
▸case-04 We rely on a payroll variance sheet for quarterly compensation adjustments. Column C calculates monthly bonuses using `=A5*B5`, but cells C12 and C19 contain raw typed numbers `2500` and `3100` instead of formulas. Column C averages $4,000 per cell. Minor cell alignment formatting is also inconsistent across headers. How should these formula breaks be evaluated and reported? | pass→pass | 20,465 | 20,104 | -2% | 1 | 1 | 0% | 2,633 | 3,455 | +31% | 0 | 0 | — |
▸case-05 Our quarterly revenue reconciliation sheet feeds the CFO cash flow forecast. On the 'North America' tab, the totals cell uses `=SUM(D4:D50)`, but transaction logs extend to row 120. Cell D51 contains data added last month. The user asks if they can just change D50 to D120 in the formula. | pass→pass | 15,989 | 18,491 | +16% | 1 | 1 | 0% | 1,847 | 3,113 | +69% | 0 | 0 | — |
▸case-06 Our SaaS unit economics model calculates gross margin across product lines. In Section 2, Column E sums monthly hosting costs, while Column F sums annual software license fees. Row 30 calculates total cost per customer by adding Column E and Column F directly without conversion. How should this junction be audited? | fail→pass | 15,065 | 22,529 | +50% | 1 | 1 | 0% | 2,526 | 3,754 | +49% | 0 | 0 | — |
▸case-07 I need an audit of a 500-row inventory valuation sheet used to secure a bank line of credit. The sheet has 40 formula columns and 5 key summary cells: Total Inventory Value, Net Realizable Value Reserve, Quick Ratio, Debt Collateral Base, and Inventory Turn Rate. Should I trace all 20,000 cells precedent-by-precedent? | pass→pass | 17,160 | 21,808 | +27% | 1 | 1 | 0% | 2,748 | 3,697 | +35% | 0 | 0 | — |
▸case-08 I completed a partial audit of our departmental expense sheet for the VP. I traced the top 3 executive summary metrics back to raw invoices, but I did not check the individual travel expense line items in rows 100-400. How should I present my completion status to leadership? | pass→pass | 11,991 | 16,460 | +37% | 1 | 1 | 0% | 2,025 | 2,774 | +37% | 0 | 0 | — |
▸case-09 I am auditing an inherited capital expenditure model that determines our factory expansion budget. I found three broken VLOOKUP ranges and two hardcoded interest rates. Can I rewrite the formulas directly in the file before presenting the report? | fail→pass | 16,538 | 18,016 | +9% | 1 | 1 | 0% | 1,997 | 3,133 | +57% | 0 | 0 | — |
▸case-10 In our M&A valuation sheet, I found three issues: 1) Cell A1 has a typo in the title ('Valuaton'); 2) Cell C15 has a hardcoded $5,000,000 exit multiple override that distorts EBITDA by 25%; 3) Cell B4 features an improper number format showing 4 decimal places. How should these findings be prioritized in the audit summary? | pass→pass | 15,649 | 13,796 | -12% | 1 | 1 | 0% | 1,989 | 2,511 | +26% | 0 | 0 | — |
▸case-11 Our marketing campaign ROI sheet is updated weekly by pasting 50 new lead rows at the bottom of the raw data sheet. Formula `=AVERAGE(G2:G200)` is used on the summary dashboard. The data currently reaches row 198. Explain what will happen next week and how to audit this. | pass→pass | 17,626 | 18,256 | +4% | 1 | 1 | 0% | 2,123 | 3,320 | +56% | 0 | 0 | — |
▸case-12 A real estate syndication model shows cell K10 displaying '$1,200,000'. The user reviewed a printed PDF of the sheet and says the display looks clean and correct. How should an auditor evaluate cell K10? | pass→pass | 22,038 | 16,215 | -26% | 1 | 1 | 0% | 2,430 | 2,928 | +20% | 0 | 0 | — |
▸case-13 Our global revenue model aggregates European sales (reported in raw Units) and US sales (reported in Thousands of USD, e.g., 500 means $500,000). The consolidation formula in cell B10 adds `=Europe!C5 + US!C5`. What issue does this create? | fail→pass | 13,840 | 10,382 | -25% | 1 | 1 | 0% | 1,392 | 2,778 | +100% | 0 | 0 | — |
▸case-14 In a corporate tax estimation sheet, the 21% federal tax rate is hardcoded directly into 45 separate formulas across 6 tabs as `=B5*0.21`. The user asks how to make this model robust for future tax law changes. | pass→pass | 15,833 | 22,057 | +39% | 1 | 1 | 0% | 1,826 | 3,747 | +105% | 0 | 0 | — |
▸case-15 I was assigned to audit a treasury liquidity management model that feeds daily cash position reporting. The original author left the company 6 months ago, and there was a known incident last quarter where interest income was misstated. What specific audit checks does this background require? | fail→pass | 23,942 | 24,605 | +3% | 1 | 1 | 0% | 2,690 | 3,739 | +39% | 0 | 0 | — |
▸case-16 A colleague sent me an Excel file containing 30 formulas across 2 tabs and said 'please audit this'. I don't know what decisions this sheet feeds or whether data gets appended to it. How should I proceed before conducting the audit? | pass→pass | 16,867 | 20,413 | +21% | 1 | 1 | 0% | 1,856 | 3,008 | +62% | 0 | 0 | — |
▸case-17 Our product catalog pricing sheet uses `=VLOOKUP(A5, Data!A2:D100, 4, FALSE)` to retrieve wholesale prices. The `Data` sheet currently has 250 rows of items. What error occurs and how is it audited? | pass→pass | 17,316 | 16,112 | -7% | 1 | 1 | 0% | 2,086 | 3,820 | +83% | 0 | 0 | — |
▸case-18 An audit of our quarterly commission model revealed two findings: 1) A $1.50 rounding discrepancy due to floating-point representation in cell F12; 2) A formula error in cell H20 that double-counts tier-1 sales reps' bonuses. The owner wants to mark both as critical audit failures. How should they be reported? | pass→pass | 16,826 | 17,004 | +1% | 1 | 1 | 0% | 2,121 | 3,044 | +44% | 0 | 0 | — |
▸case-19 Our company is preparing for an audit of its net working capital calculation sheet before securing a debt facility. The sheet contains hundreds of calculations, but Net Working Capital (cell C50) is the sole number presented to lenders. Describe how to audit cell C50 specifically. | fail→pass | 19,229 | 35,835 | +86% | 1 | 1 | 0% | 2,742 | 4,054 | +48% | 0 | 0 | — |
▸case-20 I need a VBA macro script for Microsoft Excel that opens all .csv files in folder 'C:\MonthlyReports', copies their active sheet data, appends them sequentially into a single Master tab in my active workbook, and saves the file. Please provide the complete VBA code. | pass→pass | 19,826 | 26,438 | +33% | 1 | 1 | 0% | 2,844 | 5,298 | +86% | 0 | 0 | — |
▸case-21 We are launching a new B2B SaaS business. Please build the architectural framework and financial statement formulas for a 3-statement model (Income Statement, Balance Sheet, Cash Flow Statement) from scratch, including how Revenue, COGS, ARR, and Working Capital interact. | pass→pass | 39,174 | 42,295 | +8% | 1 | 1 | 0% | 5,899 | 8,875 | +50% | 0 | 0 | — |
▸case-22 I am designing a board deck summary tab in Excel. What visual design guidelines, font choices, color palettes for headers, and chart formatting rules should I follow to make the executive dashboard visually appealing and easy to scan? | pass→pass | 25,697 | 26,628 | +4% | 1 | 1 | 0% | 3,695 | 5,171 | +40% | 0 | 0 | — |