In using statistical sampling for testing audit populations, rejecting a satisfactory population as unsatisfactory is an silphia error, whereas accepting an unsatisfactory population as satisfactory is a beta error. Which of the following actions is likely to result in a beta error?

a. Increasing the severity of the rejection criteria.

b. Decreasing the severity of the rejection criteria.

c. Decreasing tile size of the sample.

d. b. and c. above.

e.  None of the above.