The formula auditing feature helps you understand the logic and data referenced within complex formulas by visually exploring the steps of the formula, including any nested functions or references to other worksheets and cells.

This allows you to better understand how the formula works, which can be particularly helpful for debugging formulas, identifying errors, and optimizing calculations.

You can easily track complex formulas and identify and resolve any issues or inefficiencies in your workbooks by providing a clear visual representation of the formula.