Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Stratification
- This topic has 2 replies, 2 voices, and was last updated 6 years ago by Anuja Nair.
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- October 13, 2017 at 2:13 pm #410809
Hi sir, i’m having some doubts regarding stratification of the audit evidence chapter.
I do understand that it is a process of breaking down the population into smaller sub-populations and each sub-population is a group of items which have similar characteristics.
But, i don’t understand how each sample is extracted.
For example, a population of 14 people, inclusive of 6 males and 8 females will be broken down in 2 sub-populations of 6 males and 8 females respectively right.
So how is the sample extracted ?
Will 2 males, for example make up a sample and be tested. And likewise, 3 females for example, make up another sample and be tested ?
Or
Will a certain proportion be taken from both the strata to form a sample. For example, 2 males and 3 females form a sample. 2 other males and 3 other females form another sample ?
Which is the correct way sir ?
The objective of stratification is actually to increase the representativeness of the sample. Am i right sir ?
October 14, 2017 at 3:42 am #410881After breaking down into sub populations, you can use random selection within each. That’s all you need to know.
October 14, 2017 at 5:41 am #410890Okay sir. Thank you
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