In which of the following populations would the internal auditor most likely choose to use a stratified sampling approach?

In which of the following populations would the internal auditor most likely choose to use a stratified sampling approach?
A . Inventory comprised of the same items stored in different warehouses
B . Batches of materials that must be confirmed as meeting quality standards
C . Revenue that is earned by an organization through cash receipts or as receivable.
D . Tax reports submitted to meet the requirements of the local taxation authority

Answer: C

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