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Stratification Is When an Auditor Selects a Sample for Testing

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Stratification is when an auditor selects a sample for testing by dividing the number of population items by the sample size,resulting in the sampling interval.


Definitions:

Content Validity

Consistency between the test items or problems and the kinds of situations or problems that occur on the job.

Test Items

Questions, tasks, or prompts in an examination or assessment designed to measure knowledge, skills, or abilities.

Situations

Events or set of circumstances experienced by individuals or groups, often characterized by a particular context or environment.

Equal Employment

A policy and practice that ensures opportunities in employment are given fairly without discrimination on any grounds.

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