Test Plan tells the tester that what needs to be tested and how testing is going to be performed. Test plan also tells that what resources are needed for the execution of the test cases, timelines and risk associated with the test plan. We can also perform the testing without test plan document, but first we have to select test Approach for the testing and go with testing. Many test plans are being created just for the sake of processes. Many tester use test plan documents when test plan document contains the some useful information.