For a billing system, the test basis includes the requirements specification, the design documents, and the contracts describing the billing rules. Testers derive test cases from these documents — a test case for a late-payment scenario comes from the requirement stating the penalty rule. If a document can only be changed through a formal amendment procedure, the test basis is called a frozen test basis, which gives the test team a stable reference for the duration of testing.
What documents count as a test basis? Any documents from which the requirements of a component or system can be inferred: requirements specifications, design documents, use cases, contracts, standards, and even risk analyses. The documentation on which the test cases are based.
What is a frozen test basis? A test basis that can only be amended by a formal amendment procedure. Freezing the basis prevents test cases from becoming invalid because their source documents changed mid-cycle.
Why does the test basis matter? It is the source of traceability. Every test case should be traceable back to an item in the test basis, and every requirement should be covered by tests — traceability is what makes coverage measurable.
What if the test basis is wrong? A defect in the test basis (for example, an incorrect requirement) will propagate into the test cases. That is why reviews of the test basis are part of testing — finding and fixing these defects early is a key benefit of static testing.