EXCEL AUDIT - sample run (same engine as paid S$390 job)

B4: CIRCULAR REF B4->B4 - break loop with input cell (=B4+1)
B5: BROKEN LINK to old.xlsx - relink or paste values
B6: #REF! ERROR - trace deleted row/col, restore
D7: OFF-BY-ONE D7 uses C1 not D1 - fixed to =D3/D1

CLEANED file: D7 fixed live, B4/B5/B6 flagged pink, +Findings sheet (cell/issue/fix/formula) +Sensitivity grid (WACC x g, live formulas).
Research, not advice. UEN 201806463W.
