The efficiency gained from stratification of a population is based on the fact that:
A) the subpopulations can be examined by different audit personnel.
B) it is inherently easier to test several sets of fewer items.
C) the groupings are more homogeneous.
D) more errors are normally found in the largest and the smallest items of a population.
E) a change in the variability of a population affects sample size by the square root of the relative change.

Question

Quizplus · Accepted Answer

Stratification increases efficiency by dividing the population into more homogeneous groups, which reduces variability within each stratum and improves the precision of the audit.

The Efficiency Gained from Stratification of a Population Is Based