An audit senior has made the following changes to the accounts receivable and accounts payable statistical sampling plans submitted by a staff accountant. How will each of these changes affect the sample size?

-A.B.C.D.	Reduce both the tolerable misstatement and the expected misstatement.
-A.B.C.D.	Decrease the assessed risk of material misstatement.
-A.B.C.D.	Increase the population variability.
-A.B.C.D.	Change from blank confirmation forms to confirmations that state the balance.
-A.B.C.D.	Increase the tolerable misstatement.
-A.B.C.D.	Decrease both the expected misstatement and the assessed risk of material misstatement.
-A.B.C.D.	Increase the population to include another category of payables.
-A.B.C.D.	Decrease the population variability.

A.	Indeterminate
B.	Decrease
C.	Increase
D.	No effect