QA != Testing
gManZboy writes "Original author of Make and IBM Researcher, Stu Feldman has written an overview of what should be (but is sadly perhaps not) familiar ground to many Slashdotters: Quality Assurance. He argues that QA is not equivalent to 'testing', and also addresses the oft-experienced (apparent) conflict between QA-advocates and 'buisiness goals.'"
Quality assurance is a process that runs through the entire project, testing is a component of that process.
When building software there is a tendency to lump quality assurance and testing together precipitously at the end of a project. The distinction that is made in this article is an important one, true quality and successful projects are obtained by having quality assurance as a project long process. Then you have quality assurance during requirements, design, development and yes even testing.