Correctness is not enough
arXiv:0808.2045
Abstract
The usual aim of spreadsheet audit is to verify correctness. There are two problems with this: first, it is often difficult to tell whether the spreadsheets in question are correct, and second, even if they are, they may still give the wrong results. These problems are explained in this paper, which presents the key criteria for judging a spreadsheet and discusses how those criteria can be achieved
6 Pages, 1 Table, 2 Figures