Using the information above, complete the following: Identify and explain the risk factors that would affect the preliminary assessment of materiality for Sandersons Winery. (5 marks available) Explain how these risk factors would influence the auditor's reliance on control testing and substantive testing. (5 marks available) Sandersons Winery is medium sized wine-making company based in Victoria. The business initially developed by supplying local retailers but has now expanded by selling its wine throughout Australia and overseas. In addition to these sales Sandersons has a cellar door shop and caf located next to its main wine making plant in Victoria. Quality control over the wine manufacturing process and storage of casks and bottles of wine is extremely high. All members of the business are committed to high product quality as any poor practices could result in a drop in wine quality and ruin the reputation of the business very quickly. Aaron Sanderson and his older brother (Daniel) have run Sandersons Winery since it was established eight years ago. The export arm of Sandersons Winery has been built-up by the younger of the two brothers (Aaron) to become the largest revenue earner of the business. Aaron has a natural flair for sales and marketing but is not so good at completing the associated detailed paperwork. Some of the export deals have been poorly documented and Aaron often agrees to different prices for different clients without consulting his older brother (Daniel) or informing the sales department. Consequently, there are regular disputes about invoices and Aaron makes frequent adjustments to debtor's accounts using credit notes when clients complain about their statements. Aaron sometimes falls behind in responding to customer complaints because he is very busy juggling the demands of making export sales and running his other business, Caf Consulting, which provides contract staff for the caf O Search