These costs measure an inspector’s benefits if he invests his time into inspection compared to the benefits she/he can create if not inspecting. If opportunity costs of inspection are high, inspectors may try to finish inspection as fast as possible jeopardizing the success of the inspection.

Biffl S., Halling M.: "A Knowledge Management Framework to Support Software Inspection Planning", In: Aurum A., Jeffery R., Wohlin C., Handzic M.: Managing Software Engineering Knowledge, Part 3, pp 231-249, Springer Berlin Heidelberg, 2003. [Springerlink]