You can have manual tests (automated through VBA if you wanted) and reviews. The review tools are lesser known features built into Excel. I know from my experie

You can have manual tests (automated through VBA if you wanted) and reviews. The review tools are lesser known features built into Excel. I know from my experience accounting firms will take your spreadsheets and code too and audit it. I’ve worked with bankers who would effectively run a suite of tests before using their updated spreadsheets. These concepts aren’t unique to programming.