Test Set is a way to organize test cases. In test sets test cases are organized in a flat structure. Test sets are created so that management of test cases is a bit easier. If there is a large number of test cases involved in a project, grouping in test sets helps in categorization of testing for example create test sets for logging functionality. Test sets also makes searching the test cases easier.
To learn how to create test sets and execute test sets in jira watch the below video.
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