Day: June 3, 2026

When determining a sample size for tests of details, an auditor should consider several factors.

For the factor below, select whether it would cause the sample size to increase, to decrease, have a negligible effect, or it depends.

• The population has been stratified.

Select ONE answer:

1. Has a negligible effect
2. Increase
3. It depends
4. Decrease

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – Stratifying the population decreases the sample size (as testing is more efficient).

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