Spreadsheet Error - A Primer

This document discusses common types of spreadsheet errors and their causes and impacts. It outlines two main user groups - less experienced users who are more prone to errors, and more experienced users. Common error types include logic errors, reference errors, hard-coding numbers, and copy/paste errors. A study found the most common organizational errors were inaccurate data, errors from reusing spreadsheets, model errors, and function errors. Spreadsheet errors often occur due to time pressure, unstructured design, changing requirements, lack of testing, and insufficient skills. Some examples of impacts include people being told they passed a test when they failed, a school losing money due to a budget error, and telecom benefits being understated by $50 million.