Spreadsheet Errors: What We Know. What We Think We Can Do

by Raymond R. Panko · University of Hawaii / EuSpRIG (arXiv)

Panko summarises fifteen years of audit studies finding errors in the large majority of real operational spreadsheets, at cell error rates comparable to programming. Argues that of the proposed remedies, only cell-by-cell code inspection has demonstrated effect. The structural anchor the topic needs and the one thing no tutorial site will ever tell you: spreadsheets are code, most production spreadsheets contain errors, and confidence in your own sheet is not evidence. Reframes every other resource here from 'which formula' to 'how do I know this is right'. F