I've argued to management that it's no less than 50% of the time it took to develop. If you're actually reviewing functionality, you need to understand the orig

I've argued to management that it's no less than 50% of the time it took to develop. If you're actually reviewing functionality, you need to understand the original ticket, and at least loosely architect it in your mind. Anything less than that is basically just checking code style or egregious errors.