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 |