What Is One of the Primary Benefits of Stratifying a Population

Multiple Choice

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

A) Stratifying the population allows different types of audit procedures to be performed on larger and smaller transactions or components.
B) Stratifying the population allows the auditor to have a higher likelihood of reaching a favorable conclusion with respect to the client's financial statements.
C) Stratifying the population allows the auditor to reduce the necessary sample size.
D) Stratifying the population reduces the auditor's exposure to nonsampling risk.