- This topic has 2 replies, 2 voices, and was last updated 8 years ago by .
Viewing 3 posts - 1 through 3 (of 3 total)
Viewing 3 posts - 1 through 3 (of 3 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Stratification
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 ?
After breaking down into sub populations, you can use random selection within each. That’s all you need to know.
Okay sir. Thank you
