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 Potentially affected factor Decrease in control risk Sample size for tests of details of balances Increase O Decrease O No change O Cannot determine 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 Potentially affected factor Increase in planned detection risk Sample size for tests of controls O Increase Decrease No change Cannot determine 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 Potentially affected factor Increase in acceptable audit risk Inherent risk Increase Decrease O No change O Cannot determine