Tick Mark Legend Standard Symbols Meaning Table
Resolve used audit tick marks against a supplied mark-and-meaning legend and report every undefined mark.
Description
Audit tick marks need a locally defined legend.
Audit tick marks need a locally defined legend. A recognizable symbol has no guaranteed universal meaning.1
The returned values include Resolved marks, Unresolved marks, Unresolved marks, Used marks. The How section below explains the calculation, input rules and interpretation.
When to use Tick Mark Legend Standard Symbols Meaning Table
Use Tick Mark Legend Standard Symbols Meaning Table when you need to evaluate the supplied records under the calculation and evidence rules below. No default symbol dictionary or workpaper evidence verification is provided. The output counts resolution but does not return resolved meanings.
Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
How to use Tick Mark Legend Standard Symbols Meaning Table and understand its results
- Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
- Enter legendMarks, legendMeanings, usedMarks using the field table and calculation rules, then run the tool.
- Read resolvedCount, unresolvedCount, unresolvedMarks, usedMarkCount. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| legendMarks | Legend marks | list of string | Required |
| legendMeanings | Legend meanings | list of string | Required |
| usedMarks | Used tick marks | list of string | Required |
Accept three lists, possibly empty, with aligned legend marks/meanings. Trim nonblank entries, reject duplicate lowercase marks and retain trimmed meanings internally. Check used marks ignoring case and return unresolved trimmed occurrences and counts. Repeated used marks each count.
resolved=usedCount−undefinedCount Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| resolvedCount | Resolved marks | integer; minimum: 0 |
| unresolvedCount | Unresolved marks | integer; minimum: 0 |
| unresolvedMarks | Unresolved marks | list of string |
| usedMarkCount | Used marks | integer; minimum: 0 |
{
"input": {
"legendMarks": [
"A",
"B"
],
"legendMeanings": [
"Agreed to source",
"Traced to bank statement"
],
"usedMarks": [
"A",
"B",
"C"
]
},
"output": {
"resolvedCount": 2,
"unresolvedCount": 1,
"unresolvedMarks": [
"C"
],
"usedMarkCount": 3
}
}Limitations and assumptions
No default symbol dictionary or workpaper evidence verification is provided. The output counts resolution but does not return resolved meanings.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.
Alternative or Complementary methods
Use ISA vs Clarity AU-C Numbering Cross-Reference Lookup: Audit-standard prefix labels need explicit expected coverage. This tool compares labels without mapping actual standard paragraphs. For a complementary task, use Engagement Letter Inclusion Elements Checklist: Engagement letters record agreed scope and responsibilities. Completeness requires an applicable list of expected elements.
References
Similar or alternative tools
- ISA vs Clarity AU-C Numbering Cross-Reference Lookup
Audit-standard prefix labels need explicit expected coverage. This tool compares labels without mapping actual standard paragraphs.
- Engagement Letter Inclusion Elements Checklist
Engagement letters record agreed scope and responsibilities. Completeness requires an applicable list of expected elements.