Final answer:
To increase the scope of procedures while keeping the extent constant, one can change either the B) sample size or the timing. These aspects influence the effectiveness of procedures in experiments or audits.
Step-by-step explanation:
Holding the extent of procedures constant, one may increase the scope of procedures (make them more effective) by either changing the timing or sample size. The correct answer is B) Sample Size; Timing.
When conducting experiments or audits, the choice of timing can greatly affect the effectiveness of the procedures. Doing a procedure at a different time may provide different insights and can be strategic for certain types of evaluations.
Increasing the sample size can also make the procedures more effective. A larger sample size increases the reliability of the results, as it reduces the margin of error and improves the representation of the population being studied.