Based only on the information below, indicate whether the following factors would most likely INCREASE the Sample Size when performing substantive tests.

Yes $=$ It will INREASE the Sample Size

No $=$ It will DECREASE the Sample Size

The auditor decides to perform test of controls to support a lower assessment of Control Risk for Inventory since the client indicated several process improvements were made during the current year. No errors were found while performing tests of controls, which results in the auditor adjusting Control Risk assessment to low$/$minimum$.($Assume inherent risk is also low$/$minimum$).$

$$ ves

$70$