Data is more important than the reporting itself, both the accuracy of it and the understanding of it. The consequences of using data for reporting without a comprehensive understanding and awareness of it can be severe. Understanding is required to know that you are using the data in the right way. Just because a field of data appears to contain what you want, are you sure it includes everything you need? Awareness of what the data does and how it is made, informs you why things are changing and helps to identify what is happening. Is a new business trend emerging? Is this an issue in the data?