Stratification
Stratification divides a population into subpopulations with similar characteristics to improve sample design and focus. The auditor evaluates results appropriately for each stratum and the population as a whole.
Worked example
The auditor separates high-value receivables for individual testing and samples the remainder.
Common mistake
Do not extrapolate one stratum’s error rate indiscriminately to a materially different stratum.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |