You completed the fieldwork for the December 31, 2019 audit of Dewman Industries on February 15, 2020 and mailed the completed statements with auditor's report on March 1, 2020. For this highly material event, indicate the appropriate action from the alternatives listed below. On February 13, 2020, you discovered that a debtor of Dewman Industries went bankrupt on February 6, 2020, for a sale that took place on January 8, 2020. The cause of the bankruptcy was a major uninsured explosion on January 29, 2020. Disclose the information in the December 31, 2019 financial statements. Adjust the December 31, 2019 financial statements. Request the client to recall the December 31, 2019 financial statements. No action is required. 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 planned detection risk Sample size for substantive tests of transactions Increase O 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 inherent risk Sample size for tests of controls Increase Decrease O No change Cannot determine