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Highlight Changes Highlight changes will compare two versions
of a worksheet or workbook and highlight any cells that are different.
In this example, we will compare two versions of a set of accounts -- one before the taxation
charge has been posted, and one after. To do this, we need to compare whole workbooks,
and we are interested in changes to values, rather than formulas. The latest version is
"Accounts with tax" and the previous version is "Accounts without tax". We will highlight
cells that have changed in orange, and also add a comment to these cells showing the previous
value. Additionally, we can include a list of the changes found.
TopCAATs creates a new workbook with a summary of the changes for each of the worksheets,
any new sheets and any sheets deleted since the previous version. It shows the numbers
of rows, columns and cells in each version, and the number of differences found. In this
case, there are 4 differences on the TB, 4 on the P&L, 6 on the Balance Sheet, 3 on Note
6, and Note 7 is new. The list of changes worksheet shows each of
the modified cells with their old and new values. If we had compared formulas too, the
old and new formulas would also be shown. Looking at the changes on the TB, the tax
accrual has been changed as expected, but the Warranty provision has also changed -- which
may need to be investigated. These are the four cells that have changed on the P&L, and
the Balance sheet. Highlight changes can also be used to compare
the formula structure of 2 worksheets for consistency. For example, this is a worksheet
for calculating overhead absorption into stock, and we have versions for the current year,
and the previous year. In the prior year, this calculation was audited, and comfort
was gained over the calculation method. This year, Highlight Changes can be used to ensure
the calculation has not been modified, without checking each formula manually.
This time we will be comparing worksheets, and formulas. The latest version is in Stock
Absorptions 2009, and the previous version is in Stock Absorptions 2008.
When comparing worksheets, TopCAATs shows a message with the changes that have been
found, and this can be stored as a comment in cell A1.
These values are all hard-coded numbers, not formulas, which we would expect to change
year-on-year. The staff numbers also are hard-coded. The changes in the calculation cells, however
are not expected. Previously, the formula was B12 divided by B17, and is now B12 plus
B13 divided by B17. In other words, the storage area has been included in the overhead absorption
calculation, as well as manufacturing area. This would need to be investigated further.