Ted MacNEIL wrote:

>I have seen published financial statements with =ERR in cells.

Look at http://www.louisepryor.com/showTheme.do?theme=13

for (somewhat old but useful) discussions about accuracy of spreadsheets and 
errors within financial statements in spreadsheets.

Problems discussed are bad macros, bad pasting and handling big and small 
numbers in a formula, etc...

One nice moral: "Be very afraid when copying and pasting"

Groete / Greetings
Elardus Engelbrecht

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