User Env PATH

[Zaheer Ahmed]

Hi,
I am very new to Sudo. I have setup sudo-1.6.2p1 on my
Solaris 2.6 machine.
The point where I have a confusion is the user
environment PATH. I couldn't find any help for setting
up user account, the shell. Is the user same as unix
user? I have a user "test" already working on my
machine and the shell is defined /bin/sh for him now
if I setup sudoers file and mention that this user can
execute tar, compress and some more commands after
logging as sudo su - test, but this thing he can
execute without logging into sudo then why sudo? 
Any input will be appreciated. If anybody who can
help,  he can call me.
703-918-0130.
Thanks
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