正确性是不够的
Correctness is not enough
摘要：
电子表格审计的通常目的是验证正确性。这样做有两个问题：第一，通常很难判断有问题的电子表格是否正确，第二，即使正确，它们仍然可能给出错误的结果。本文对这些问题进行了解释，提出了判断电子表格的关键标准，并讨论了如何实现这些标准
英文摘要：
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
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
