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

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Answer: C