CTHIn ForceLegislation
ASA 530 - Audit Sampling - October 2009
Stratification and Value-Weighted SelectStratification and Value-Weighted Selection
Start here
Get a plain-English read of Stratification and Value-Weighted Select
Turn the raw legal text into a practical explanation grounded in ASA 530 - Audit Sampling - October 2009.
Stratification and Value-Weighted Selection
In considering the characteristics of the population from which the sample will be drawn, the auditor may determine that stratification or value-weighted selection is appropriate. This Appendix provides guidance to the auditor on the use of stratification and value-weighted sampling techniques.