By varying the estimated values for cost drivers, the auditor may also be able to perform a sensitivity analysis illustrating where project estimates are most susceptible to change.
The auditor can do a sensitivity analysis that shows where estimates are likely to change.
mnli hypothesis: The auditor can do a sensitivity analysis that shows where estimates are likely to change. premise: By varying the estimated values for cost drivers, the auditor may also be able to perform a sensitivity analysis illustrating where project estimates are most susceptible to change.