how to test AV have been debated among all the AV vendors for years… so it is not only kaspersky that comes with critic on how these tests are being done
i am not saying that one is better then the other, but there are more then one way to look at this

from Trend micro.
http://blog.trendmicro.com/trendlabs-security-intelligence/on-av-testing-some-steps-in-the-right-direction/

symantec
http://community.norton.com/t5/Norton-Protection-Blog/Testing-and-Accountability/ba-p/247711
http://community.norton.com/t5/Norton-Protection-Blog/Beyond-the-Headlines-Don-t-be-fooled-by-misleading-security/ba-p/943843

sophos
http://nakedsecurity.sophos.com/2013/04/30/how-to-rate-comparative-anti-virus-test/

and you find more if you google…