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Default Numbers treated as text

Sorry folks I feel that this has to be old ground I am revisiting.

I have a third party application that claims to export reports in XLS
format.
It seems to work as intended with one irritating exception.
Some of the numbers in the exported file are treated as text.
If I highlight the cell and check the cell format it claims to be formatted
as "General".
But if I enter in another blank cell the formula
=ISNUMBER(test_cell_ref)
it returns FALSE even though the entry in test_cell_ref appears to be
numeric.
Indeed if I select that cell and hit F2 to edit the cell and then it enter
without making any changes then the above formula thereafter returns TRUE.
I have had this problem before, usually in relation to exported dates, but
until now have not encountered it with simple decimal numbers.

I am looking for a solution that will "audit" the workbook for instances of
cells whose text/number property would change by the action of hitting F2
followed by enter, without any other editing.

This has to be a wheel already invented, assuming that I am not alone in
observing this phenomenon. There may be a compiled add-in available that
does not require a VBA module, but failing that a VBA solution would be
better than nothing.

Any help out there? Thanks.

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