Question: What are the factors the auditor should consider in determining the sample size for tests of controls as part of the auditor's attestation to management's

What are the factors the auditor should consider in determining the sample size for tests of controls as part of the auditor's attestation to management's assertion on the effectiveness of internal control over financial reporting? Consider the following types of controls:
• Controls performed on every transaction
• Computerized controls as part of every transaction
• Monthly control procedures
• Controls over estimates
• Year-end adjusting entries

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