This conceptual paper addresses the information in developing a comprehensive listening comprehension test to profile learners' listening performance based on international standards. Listening is a fundamental skill in which students need to gain adequate proficiency for their successful in communication and academic achievement. Underpinned by tenets derived from three flagship models and approach--Socio-cognitive Framework for Developing Test of Listening by Weir, the Cognitive Processing Model by Geranpayeh and Taylor, and General Language Ability and Listening Ability Model by Rost--a framework is conceptualised. The conceptual framework clarifies the interplay of the four notions and their connections which will inform the main purpose of the study that is to develop a listening comprehension test to benchmark and profile the undergraduate students in Malaysia.