Authors
Mark G. Simkin
Abstract
Most spreadsheets are complicated files — not only because they contain a multitude of formulas and data, but because all the formulas are intricately linked to data distributed in various parts of the worksheet.
As a result, even one small error — a transposed digit or an incorrect formula — can turn an entire spreadsheet into a useless jumble of numbers.
Sample
A final safeguard is simply to install this statement, signed by the spreadsheet reviewer, attesting to its accuracy and validity.
Nothing breeds accuracy like accountability.
Publication
2004, Journal of Accountancy, February
