The five factors to consider when determining the extent of reliance are:

1. The degree to which information can be disaggregated – Analytical procedures are more effective when applied to specific segments rather than the whole entity.
2. The relevance of the financial information.
3. The comparability of the information.
4. The auditor’s knowledge of the business.
5. The use of analytical review by the client itself.
6. Information must be calculated on a consistent basis for comparison.
7. There must be a logical relationship between the two figures being compared.
8. The usefulness of the analytical procedure depends on the quality of the information.