The purpose of stratification is to permit auditors to emphasize certain aspects of a population and deemphasize others.

Question

Quizplus · Accepted Answer

Stratification allows auditors to divide a population into subgroups based on certain characteristics, such as monetary value or risk level, in order to focus audit procedures on the most important areas and minimize the effort spent on less significant areas.

The Purpose of Stratification Is to Permit Auditors to Emphasize