It is a matter of auditor judgment to decide how discrepant project estimates and estimates provided by cost models should be to raise concerns about risks of cost and schedule overruns.
Auditors conduct market research to determine acceptable estimates for costs and schedules.
mnli hypothesis: Auditors conduct market research to determine acceptable estimates for costs and schedules. premise: It is a matter of auditor judgment to decide how discrepant project estimates and estimates provided by cost models should be to raise concerns about risks of cost and schedule overruns.