An advantage of using stratification is:
A) it increases audit efficiency.
B) it can be used for groups with dissimilar characteristics.
C) probability of selection is the same as random sampling.
D) it is particularly effective in finding understatements.

Question

Quizplus · Accepted Answer

Stratification increases audit efficiency by dividing a population into subgroups with similar characteristics, allowing auditors to focus on areas with higher risk or materiality.

An Advantage of Using Stratification Is