Problem

What is one of the primary benefits of stratifying a population?A. It allows different typ...

What is one of the primary benefits of stratifying a population?

A. It allows different types of audit procedures to be performed on large and small transactions or components.

B. It allows the auditor to have a higher likelihood of reaching a favorable conclusion with respect to the client’s financial statements.

C. It allows the auditor to reduce the necessary sample size.

D. It reduces the auditor’s exposure to nonsampling risk.

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