B is corrent because increased sampling risk allows a larger margin of error and suggests a smaller sample size.
A is incorrect because a decrease in the allowance for sampling risk results in a larger sample size.
C is incorrect because as population increases sample size increases. The exception would be for populations greater than or equal to 5,000 items, in which case population size no longer affects sample size.
D is incorrect because an increase in the expected error occurrence rate results in a larger sample size.
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