R Under development (unstable) (2024-05-29 r86642 ucrt) -- "Unsuffered Consequences"
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> library(SheetReader)
> options(stringsAsFactors = FALSE)
> data <- read_xlsx(system.file("extdata", "multi-test.xlsx", package = "SheetReader"), sheet = "encoding", headers = FALSE)
> stopifnot(colnames(data) == c("Column0"))
> stopifnot(all.equal(charToRaw(data[1, "Column0"]), as.raw(c(0xc2, 0xb5))))
> stopifnot(all.equal(charToRaw(data[2, "Column0"]), as.raw(c(0xc3, 0x84, 0xc3, 0xa1, 0xc3, 0x9f))))
> stopifnot(all.equal(charToRaw(data[3, "Column0"]), as.raw(c(0xd1, 0x81, 0xd0, 0xbf, 0xd0, 0xb0, 0xd1, 0x81, 0xd0, 0xb8, 0xd0, 0xb1, 0xd0, 0xbe))))
> data <- read_xlsx(system.file("extdata", "escaped-unicode.xlsx", package="SheetReader"), sheet="Sheet1&", headers=FALSE)
> stopifnot(colnames(data) == c("Column0"))
> stopifnot(all.equal(charToRaw(data[1, "Column0"]), as.raw(c(0x24))))
> stopifnot(all.equal(charToRaw(data[2, "Column0"]), as.raw(c(0xc2, 0xa3))))
> stopifnot(all.equal(charToRaw(data[3, "Column0"]), as.raw(c(0xe0, 0xa4, 0xb9))))
> stopifnot(all.equal(charToRaw(data[4, "Column0"]), as.raw(c(0xf0, 0x90, 0x8d, 0x88))))
> 
> proc.time()
   user  system elapsed 
   0.20    0.06    0.28