These are risks which can't be mitigated by the project management team. The project sponsor or Project Board will decide on what action to take which might include accepting the risk, additional funding, or stopping the project.
the total cost of one unit of production.
the testing of individual units of software code, tests may be automated or manual.
The person or organization that will use the project's product or service.
User Acceptance Testing
The last part of software testing, in which users test the system using test cases that reflect real interactions that users will carry out.