The examination of all of an entity's transactions would make an audit very costly. Thus, auditors rely heavily on sampling as a way to obtain evidence. Which of the following would result in a smaller sample?

A) A decrease in the materiality level.
B) A decrease in the desired level of assurance.
C) An assessment that the account being audited is high risk.
D) An increase in the desired level of assurance.

Answer: B) A decrease in the desired level of assurance.