In Statistical or Nonstatistical Sampling Methods Used in Substantive Testing

question 28

Multiple Choice

In statistical or nonstatistical sampling methods used in substantive testing, an auditor most likely would stratify a population into meaningful groups if

• A) Monetary-unit sampling (MUS) is used.
• B) The population contains both very high and very low recorded amounts.
• C) The auditor's estimated tolerable misstatement is extremely small.
• D) The standard deviation of recorded amounts is relatively small.

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Definitions:

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