24. Which of the following do you consider when identifying substantive procedures to perform? 1. If you have chosen procedures that will cumulatively provide sufficient appropriate audit evidence for the assertion and account. 2. If you have chosen a procedure which in combination with the other procedures performed would identify a material misstatement. 3. If you have performed all of the substantive procedures suggested by Knowledge for the assertion and account 4. If you have identified the types of substantive procedures that would be efficient and effective to perform. (1 Point) O 1.2 and 3 1.2 and 4 1. 3 and 4 O 2.3 and 4 25. What are some of the factors to consider when determining the sample size for a test of operating effectiveness? 1. Frequency of control activity, 2. Compensating controls. 3. Risk of failure 4. Person performing the control (1 Point) 1 and 1 and 4 2 and 3 3 and 4