An auditor is determining the appropriate sample size for a variables sampling application. Compared to prior engagements, the auditor concludes that the population variability has increased. In addition, the partner on the engagement is requiring higher levels of the risk of incorrect acceptance than those used in previous audits. What effect will these changes have on the auditor's determination of sample size? Multiple Choice Both of these changes will increase sample size. The increase in population variability will decrease sample size; increasing sampling risk will increase sample size. Both of these changes will decrease sample size. o oo The increase in population variability will increase sample size; increasing sampling risk will decrease sample size