Whereas in standard quantum state tomography one estimates an unknown state by performing various measurements with known devices, and whereas in detector tomography one estimates the POVM elements of a measurement device by subjecting to it various known states, we consider here the case of SPAM (state preparation and measurement) tomography where neither the states nor the measurement device are assumed known. For $d$-dimensional systems measured by $d$-outcome detectors, we find there are at most $d^2(d^2-1)$ gauge parameters that can never be determined by any such experiment, irrespective of the number of unknown states and unknown devices. For the case $d=2$ we find new gauge-invariant quantities that can be accessed directly experimentally and that can be used to detect and describe SPAM errors. In particular, we identify conditions whose violations detect the presence of correlations between SPAM errors. From the perspective of SPAM tomography, standard quantum state tomography and detector tomography are protocols that fix the gauge parameters through the assumption that some set of fiducial measurements is known or that some set of fiducial states is known, respectively.
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