You really don't want to use sand paper. Try using Emery cloth, as its designed for polishing metal, where sand paper is designed to smooth wood. If you have access to some emery stones- they come in different configurations, square, rectangle, triangle, round, and diamond-- They can also be used to smooth the frizzen face and remove the gouges. Start with a medium grade, and then work down to a fine. Don't smooth it any finer than " fine", because you do want the flint to be able to cut steel, by scraping steel off the face.
The Angle of Impact should be 60 degrees, where the edge of the flint strikes the frizzen. Use a protractor to see what your lock is doing. Sometimes, people mount their flints in the jaws crooked. Other times, the jaws hold the flint properly, but at the wrong angle. That is when we talk about bending the "goose-neck" of the Cock, to move the jaws to the correct angle of Impact, to maximize the efficiency of the lock. You want the edge of the flint to strike between 50% and 66% of the distance from the base of the frizzen upward, so that the frizzen is kicked open by the flint during its stroke about 1/3 the distance from the bottom of the frizzen.
If you are having problems, send me a PT, and I will help you tune the lock. :thumbsup: