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