An auditor is developing an audit plan for an accounts payable function. Rather than randomly selecting transactions to examine, the auditor wants to select transactions from low, medium, and large payment amounts. Which sample methodology is appropriate for this approach?

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An auditor is developing an audit plan for an accounts payable function. Rather than randomly selecting transactions to examine, the auditor wants to select transactions from low, medium, and large payment amounts. Which sample methodology is appropriate for this approach?