Explain the impact of context on the test process

There is no universal test process. 

The content of the testing process depends on many factors, that is, it depends on the context of its implementation. 

Contextual factors include, for example, the following (but not only these):

- business domain

- required internal and external standards

- organizational policies and practices

- product and project risks

- software development life cycle model

- project methodology

-  operational constraints:

- budgets

- resources

- timescales

- complexity

- contractual  requirements 

- regulatory  requirements

- etc.

Requirements is the basis of the test base, and therefore each requirement is an element of it. For example, the requirements may include a list of device models that the application under development should run on, and therefore each device is an element of the test basis. For each requirement, at least one test must be performed to confirm or deny that the parameter being tested meets the specified requirements.

It is very important that the test basis has measurable coverage indicators, since they can be used as key performance indicators (KPIs) to manage activities that demonstrate the achievement of  software test objectives.