Lauesen, S and Younessi, H, 1998, ‘Is Software Quality Visible in the Code?’, IEEE Software, vol. 14, no. 4, pp. 69-73.
many defects cannot be found through analysis because they reflect tacit or undesirable requirements or can be observed only when the product is being used. Detecting such defects is the purpose of good acceptance testing, and it cannot be replaced with code analysis, no matter how sophisticated.