As others in this thread have said, for bits of the system that have clearly defined parameters and get extensive testing (by like, millions of people), I think you can begin with the assumption that those bits are correct: you can assume the CPU is adding numbers correctly, that the compiler compiled the code correctly, that the spreadsheet executed the formula it was given correctly, and it's up to the defense to prove otherwise. Bugs in the CPU / compiler / spreadsheet software would get caught pretty quickly.
But for bits where the right answer is not clear, and / or doesn't get extensive testing -- the formulas inside the spreadsheet, custom-written software -- the assumption should be that it does not work, and it should be up to the prosecution to demonstrate that the software is working correctly.