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(本题型共6大题，20小题，每小题均有多个正确答案，请从每小题的备选答案中选出你认为正确的答案)ABC会计师事务所的注册会计师A负责对Y公司20×9年度财务报表进行审计。在了解Y公司及其环境后设计进一步审计程序。请代注册会计师A对以下事项做出正确的专业判断。 在确定控制测试的范围时，注册会计师主要考虑的因素有( )。
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