Re: magic numbers, have you considered checking column headers as a signal? E.g., if a header contains "Rate" or "Months", a hardcoded number is likely a valid constant. If it's just "Total", * 1.2 is probably a hidden risk. How do you handle cases where the context is ambiguous?
High confidence whitelist: 24, 60, 7, 365 (time conversions) Context-dependent: numbers near column headers with semantic meaning Always flag: arbitrary numbers like 1.2, 847, etc. unless they're in a 'Constants' or 'Assumptions' section
The hardest edge case is something like Revenue * 0.15 where 0.15 might be a legitimate tax rate OR a hardcoded assumption that should be in a named cell. Right now I flag it as medium priority. How would you approach this?