One of:

1]

=IF(ROUND(A2,2)=ROUND(B2),"BALANCE","AUDIT")

2]

=ROUND(A2,2)-ROUND(B2)

Custom format C2, the formula cell (of [2]) as:

[=0]"BALANCE";[<0]"AUDIT"

jenniss wrote:
I want a cell to display the word balance

example cell "A" is the same amount in cell "B" cell "C" will say BALANCE

is this possible?