To access Excel formulas' references of a selected cell, you first need to trace the formula dependents in Formulas tab > Trace Dependents button.
The blue arrows will show the dependent cells:
If there is a dotted arrow it means the cell is linked to another sheet's cell or another file's cell. Double click on the arrow to navigate to the reference cell:
A Go To dialog box will pop up: Select the reference and click OK to jump to that specific cell:
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