# AI spreadsheet formula audit — reviewer checklist

Version: 2026-09-13
Guide: https://wetriedai.com/guides/validate-ai-spreadsheet-formula-audit
By WeTriedAI. Permission is granted to copy and adapt this checklist for your own reviews.
This editable Markdown document does not execute formulas or certify a workbook.

## Preserve the baseline

- [ ] Save an untouched source file and a separate working copy.
- [ ] Record workbook version, spreadsheet application/version, calculation mode and external links.
- [ ] Preserve the complete AI prompt and unedited first output.
- [ ] Record exact model ID if available; otherwise write "unavailable".
- [ ] Record date/time, input origin, execution mode, run count and permitted correction count.

## Five checks

- [ ] Inventory error values, circular references and unresolved links by sheet/cell.
- [ ] Compare copied ranges, relative references and constants with adjacent formulas.
- [ ] Trace inputs, units, signs and periods to the declared business rule.
- [ ] Compute an independent control total from source values; rerun in the actual workbook.
- [ ] Accept, reject or hold each proposal with evidence, reviewer and timestamp.

## Worked example (illustrative, not an AI run)

Inputs B2:F2: 100, 200, 300, 400, 500. G2 must total all five.
Independent arithmetic: 100 + 200 + 300 + 400 + 500 = 1500.

- G2 =SUM(B2:E2): reject; returns 1000 and omits F2.
- G2 =SUM(C2:G2): reject; includes itself and omits B2.
- G2 =SUM(B2:F2): candidate; matches the five inputs and control total.
  Confirm the actual cell values, dependencies and recalculated output before acceptance.

Do not enable iterative calculation to conceal an unintended circular reference.

## Decision log — duplicate this section for each proposed edit

- Workbook/version:
- Worksheet/cell:
- Original formula and displayed value:
- Proposed formula:
- Source cells and declared rule:
- Suspected defect and evidence:
- Independent expected result and calculation:
- Actual recalculated result/application:
- Decision: HOLD (change to ACCEPT or REJECT only with supporting evidence)
- Unresolved exceptions:
- Reviewer and timestamp:
- Working-copy location and rollback file:

## Correction and release

- [ ] Preserve the original result; send only detected failures for the permitted correction.
- [ ] Save the complete correction prompt and complete corrected output.
- [ ] Rerun all checks, including previously passing checks.
- [ ] Keep failed and unresolved results; do not select only successful runs.
- [ ] Obtain the workbook owner's release decision against the full business policy.

A complete review log is not accounting, legal or domain approval. Never overwrite the source file.