Stratification Calculation of Projected Likely Misstatement Using the Ratio Method .The stratification calculation example in the chapter shows the results of calculating the projected likely misstatement using the difference method Assume the results shown below were obtained from a stratified sample Sample Results Stratum Populatio Book Value # of Items Fteoord Mlsstatement :1 Size Total Sampled ed Amount * Amount A m oun t 1 6 "100,000 6 11510013 $ 600 00 2 80 75,088 23 21,700 274 3 168 75,008 22 9,476 66 4 342 75,412 22 4,692 88 5 910 74,512 23 1,973 23 1,506 $400,000 96 $137,8 $1,005 41 *A negative misstatement indicates overstatement of the book value, and a positive misstatement indicates understatement