In Statistical or Nonstatistical Sampling Methods Used in Substantive Testing

Multiple Choice

In statistical or nonstatistical sampling methods used in substantive testing, an auditor most likely would stratify a population into meaningful groups if

A) Monetary-unit sampling (MUS) is used.
B) The population contains both very high and very low recorded amounts.
C) The auditor's estimated tolerable misstatement is extremely small.
D) The standard deviation of recorded amounts is relatively small.