Factor | Experience & Personal Judgment | Estimated Risks Associated with the Branch Operations | Relative Importance of the Branch Operations | Audit Cost | Audit Planning |
Experience & Personal Judgment | 1 |
|
|
|
|
Estimated Risks Associated with the Branch Operations | 0.567 | 1 |
|
|
|
Materiality of the Branch Operations | 0.209 | 0.300 | 1 |
|
|
Audit Cost | 0.514 | 0.490 | 0.391 | 1 |
|
Audit Planning | 0.800 | 0.675 | 0.477 | 0.736 | 1 |