In a sample-based audit of an account balance, which of the following combinations properly expresses the relationship between changes in the factors indicated and changes in sample size? 
Definitions:
Duty Drawbacks
Duty drawbacks are refunds of customs duties paid on imported materials that are later exported, either in the same or a modified form, encouraging international trade.
Foreign Corrupt Practices Act
A United States federal law that aims to prevent the bribery of foreign officials for business purposes and ensure accounting transparency.
Bribery Charges
Legal accusations against individuals or entities for offering, giving, receiving, or soliciting something of value to influence actions or decisions of officials or representatives.
Facilitate Performance
The process of making it easier for a system, organization, or individual to achieve its goals and improve effectiveness.
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