The Auditor Should Consider Which of the Following Factors in Selecting

The auditor should consider which of the following factors in selecting the correct sample size?

A) More testing will be required for manual controls than automated controls because manual controls are more prone to human error.IT controls that have been tested should continue to be reliable.
B) The more transactions in a system,the more items need to be tested.
C) The more assurance we receive from other audit procedures,the less the control is tested.
D) The less susceptible the control is to management override,the more the control is tested.
E) The more frequently a control is performed,the less items are tested.More internal control tests are performed for controls that are performed monthly than for controls performed daily.
F) both A and C
G) both B and D
H) both C and E