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A test plan typically describes

AScope, approach, resources and schedule
BOnly names of testers on the project
COnly bug reports raised during cycles
DOnly source code structure of system
Answer & Solution
Correct answer: A. Scope, approach, resources and schedule
IEEE 829 / ISTQB test plan: scope, objectives, approach, schedule, resources, entry/exit criteria, risks. It is the management blueprint, not a defect log.
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