61 Endothon Company has subnidiarien kocated all over the world Each year, wutsidiaries foragitnancial staterniontu ara combined tes producn Endothor's contoktatud Sancial statements As financial statements are consolidated at year-end, there are numerous foreign exchange rate translations. When condering how to test this consolidation auditors note that the foreign exchange translations are quite complo, resulting in a greatat risk of material mistatement What is the impact of this situation on the sample selection? o The sample size should be decreased The sample should be clustered The sample should be stratified The sample size should be increased