I missed a couple more that you may need to keep in mind: Hidden rows above the text you see as a column heading can make you think a column has a different name that actually happens. Hidden columns can bring in variables that you did not expect to see at all.
For what it is worth, I save anywhere from 15 to 50 spreadsheet files to CSV every week and read the files with data steps to prevent the headaches that result of "import" of spreadsheet files. Most of the headaches come from the nature of spreadsheets not having anything resembling a structure at all. A single "column" can contain text, numeric values, formulae, links to other values or look up. And Import be default uses very few cells to guess the properties that should apply to an entire column.
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