This document discusses unit testing in PL/SQL. It emphasizes that testing is important to prevent bugs, make code changeable, prove requirements are met, and document code. The document recommends testing all logic, exceptions, and data. Tests should be automated and run early and often using a test framework like utPLSQL. utPLSQL allows writing isolated tests using annotations and matchers to make assertions. Tests can be organized into suites with contexts and run as part of continuous integration pipelines.