factors that determine the suitability of SAPs

Professor is it possible for you to provide examples of these? As it is little difficult to conceptualise... factors that determine the suitability of analytical procedures: 1.Precision of expectation. The auditor should consider whether a sufficiently precise expectation can be developed to be able to identify a material misstatement. If not, there is limited use in using analytical procedures. 2. Amount of difference between expected amounts and recorded amounts that is acceptable. This will depend on the level of materiality and the desired level of assurance required by the auditor. Many thanks!