If the ideal goal of a critical Urtext edition may be said to be finding out and representing what the composer “actually intended”, then consulting all the relevant sources for the work, comparing them and evaluating their differences is above all its fundamental task.
Yet this alone is as a rule not enough. For a composer to have a slip of the pen or to forget a sign by mistake (accidentals, typically) is not unusual, and then all subsequent sources such as copies and first prints may take this mistake over blindly. Such errors throughout cannot be detected, though, by merely comparing all the sources with each other. So it is always necessary in addition to check the music text for consistency in itself, regardless of what the sources show. (The edition must also be to a certain extent “critical” towards the composer.)
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