I would never use standard testing methodologies for tasting a new cuisine, much less a BO report in QA perspective.
Do you mean Crystal Reports, or BO reports? This is a Crystal forum.
Testing of reports varies wildly at my clients.
If you have control over the environment, I would suggest creating a Golden Database (Frozen. no changes allowed) for use in dev and test. If you're replacing existing reports, then you should have a reasonable benchmark for testing.
I assume that you're speaking to data quality, not performance and load. The latter being standard tool based efforts wherein I use the standard macro recording types.
-k