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When a manager asks when testing will be complete, the most appropriate and informative resource to provide an answer is test progress reports (Option A). Test progress reports contain detailed information on the status of testing activities, including what has been accomplished, what remains to be done, the results of the tests conducted, and any issues or risks that might impact the completion of testing. These reports allow for an informed assessment of the testing progress and estimation of when testing might be completed. Options B, C, and D do not provide the structured, detailed, and specific information required to accurately answer the manager's question about the completion of testing.

Use case testing is a technique that helps identify test cases that exercise the whole system on a transaction by transaction basis from start to finish. Use cases are descriptions of how users interact with the system to achieve a specific goal. Use case testing is not focused on data flow, but rather on process flow. Use case testing can be performed by professional testers, customers or end users, depending on the context. Use case testing does not require the test cases to be designed by customers or end users, but rather by anyone who has access to the use case specifications. Verified References: A Study Guide to the ISTQB® Foundation Level 2018 Syllabus - Springer, Chapter 4, page 36.

Statement Testing is a type of white-box testing technique where the test cases are designed based on the implementation of the software, specifically aiming to execute every statement in the code at least once. This falls under the category of structure-based testing (also known as white-box testing), where the internal structure of the system is used to design test cases. Therefore, option D is correct​​.

• Effort estimate does not depend on the budget of the project, but rather on the scope, complexity, and quality of the software product and the testing activities1. Budget is a constraint that may affect the feasibility and accuracy of the effort estimate, but it is not a factor that determines the effort estimate. Effort estimate is the amount of work required to complete the testing activities, measured in terms of person-hours, person-days, or person-months2.
• The other options are correct because:

References =

• 1 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 154
• 2 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 155
• 3 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 156
• 4 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 157
• 5 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 158
• 6 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 159
• 7 ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 16
• [8] ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 160
• [9] ISTQB® Certified Tester Foundation Level Syllabus v4.0, 2023, p. 161