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Comprehensive and Detailed In-Depth Explanation:

Checklist-based testing uses specific test conditions (B) that help testers ensure key aspects are validated. The checklist items can be derived from past defects, requirements, or regulatory standards.

(A) is incorrect because general guidelines lack specificity.

(C) is incorrect because checklists can be used for both manual and automated testing.

(D) is incorrect because checklists are useful for both functional and non-functional testing (e.g., security, performance).

Checklists help ensure completeness without enforcing strictly scripted execution.

To achieve 100% branch coverage of the process flow, we need to test both the true and false outcomes of the condition (User presses Cancel). Branch coverage is a type of structural testing that measures how many decision outcomes in a program have been executed by a test suite. Branch coverage can be used to assess the adequacy or completeness of a test suite.

To test the true outcome of the condition, we need a test case that simulates the user pressing Cancel after booking a bill. This test case will exit the loop and end the process flow.

To test the false outcome of the condition, we need a test case that simulates the user not pressing Cancel after booking a bill. This test case will repeat the loop and book another bill.

Therefore, we need at least two test cases to achieve 100% branch coverage of the process flow. One test case for each possible outcome of the condition.

Verified References: [A Study Guide to the ISTQB® Foundation Level 2018 Syllabus - Springer], Chapter 4, page 40-41.

A test progress report is prepared during a test activity and provides updates on the current status of testing activities, including progress made, issues encountered, and test metrics. A test summary report, on the other hand, is prepared at the end of a test activity and provides a comprehensive overview of the testing carried out, including the final status, test results, defect summaries, and overall conclusions.

A test case is a set of input values, execution preconditions, expected results and execution postconditions, developed for a particular objective or test condition. A test case is a sequence of actions for test execution that can be followed by a tester or a test automation tool. A test case is specified during the test implementation activity, which is the activity that prepares the testware needed for test execution. A test case does not include actual results, as these are obtained during test execution and compared with the expected results. A test case does not describe items or events to test, as these are derived from the test basis during the test analysis activity. A test case is not derived during the test design activity, as this is the activity that specifies the test conditions or objectives that need to be tested. Verified References: [A Study Guide to the ISTQB® Foundation Level 2018 Syllabus - Springer], Chapter 3, page 23-24; Chapter 4, page 34.