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 reliance on controls Sample size for substantive tests of transactions Increase O Decrease 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 Decrease in control risk Sample size for tests of controls Increase O Decrease O 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 Decrease in performance materiality Sample size for tests of details of balances 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 Decrease in acceptable audit risk Preliminary judgement of materiality Increase Decrease O No change Cannot determine