Quality assurance improves the processes used to build software, while testing evaluates the product to find risks and defects.
Detailed explanation
Quality assurance is preventive and covers practices such as standards, reviews, and process improvement. Testing is product-focused and provides evidence about whether implemented behaviour meets expectations. Testing contributes to QA but does not represent all of it.
Practical example
A team introduces peer reviews to prevent ambiguous requirements, then tests the resulting checkout feature to reveal incorrect tax calculations.