Fixed Asset Additions An auditor has obtained the listing detail of fixed asset additions (see exhibit) for the year under audit for a manufacturing client. The auditor plans to test the fixed asset additions using PPS sampling. The auditor is determining whether stratification would improve the efficiency of the audit for testing fixed asset additions Determine the sample size without stratification and with stratification. The auditor rounds the selected number of items up. The sampling interval is $300,000. Enter the amount of items selected under each method in the appropriate cell. Then determine whether stratification would improve the efficiency of testing by clicking in the associated cell and selecting "Yes" or "No" as appropriate, B A 1 Sample size without stratification Sample size with stratification low 244 2 3 Will stratification improve the efficiency of testing? Fixed Asset Additions Serial Number of Fixed Asset Item Amount 1 1,500,000 28. 18,0000 2 35,000 3 28,000 29. 19,0000 30. 3,200,000 Total 7,864,000 4 15,000 5 8,000 6 28,500 7 29,000 8 30,000 9 24,500 10 15,600 11 20,400 12 21,500 13 36,000 14 20,000 15 25,400 16 26,000 17 2,500,000 18 54,000 19 20,000 18,500 20 21 16,500 22 40,000 23 12,500 24 24,500 25 26 21,500 24,600 32,000 22