Factor

Arithmetic Mean

Standard Deviation

T Value

Significance Level

Average Difference

Min.

Max.

Experience & Personal Judgment

3.65

0.886

5.967

0.000

0.652

0.43

0.87

Materiality of the Branch Operations for the Auditor

4.00

1.081

7.513

0.000

1.000

0.73

1.27

Estimated Risks Associated with the Branch Operations

4.15

0.996

9.392

0.000

1.152

0.91

1.40

Audit Cost

3.41

1.163

2.857

0.000

0.409

0.12

0.70