Question: For the described change in the first factor, indicate whether the second factor will Increase, Decrease, No change, or Cannot determine. When the test or

For the described change in the first factor, indicate whether the second factor will Increase, Decrease, No change, or Cannot determine. When the test or risk can be related to specific objectives, assume that both factors relate to the same objective. Change in factor factor Decrease in reliance on controls tests of transactions Potentially affected Sample size for substantive Increase Decrease O No Change Cannot Determine

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