Baluncore said:
1. What is the microphone used for?
2. Why do you need to test the microphone?
3. How accurate does the test need to be?
Until you answer those questions you will get only general answers.
Apart from being sensitive to the required audio spectrum, the critical thing about a microphone is that it should NOT generate harmonics of the input fundamental. Clipping will generate
even odd harmonics, asymmetry will generate
odd even harmonics, non-linearity will generate sidebands.
Your ear performs a frequency separation along it's tapered cochlea, so it is very good at detecting harmonics. As the wave moves from the narrow end to the wide end, the higher harmonic frequencies are separated and detected first, before the remaining fundamental.
Your ear cannot detect the phase of a sound wave, it takes the brain to sense the phase of the low frequency AM envelope. For that reason the phase shift in an audio microphone is NOT important.
That is why your ears are sufficient for “testing, testing, one, two, three” an audio microphone. It is only specialist instrumentation microphones that need to be calibrated.