Testing Process starts when requirements are gathered fro 
the application,and tester will start the testing the 
process in after the development phase that is system 
testing

Testing starts at the design review meeting b/w dev and 
business team. At this point, the tester can clarify any 
assumptions he/she might have regarding the Product 
Specification Document. Also as the dev and business team 
discuss the design, the tester receives input as to how the 
end product would function. Thus when the development phase 
begins, the tester begins to write the test plan which will 
inlcude any specific information gathered during the design 
review meeting. Once the test plan is created, the tester 
proceeds to write test scenarios/test scripts.

There is no start diffence between development and testing. 

Tester will start work like

Understanding the Requirements. And finding the problems in 
requirments.
Preparing test stragy as well test plan and comparing the 
design with the requirements.
Preparing test cases and test data as well trasability 
matrix.
Finaly testing executing test cases and preparing test 
reports upto delevory.
:)

from the begning phase.tester test the application  till 
er=ar.

Testing actually starts from initial phase 
as soon as the BRS is finished testing comes into picture
then BRS review is done
prepare a review report
rectify the doubts from the author of the BRS
understand the requirements
write the test cases
indetify the bugs
report the defects to the doveloper

testing is starts in developed in SRS docment, it going on 
maintainance phase.

Testing starts from the requirement phase itself...After 
understanding the requirement completely the testers will 
start to write the high level scenarios..

Testing starts as soon as the requirements are given.
After verifying requirements,the testers start testing 
process,find bugs and report them to the Development team.