Stratification multiplier

If it is impractical to stratify after identifying individually significant items, the sample size should be increased. The AICPA Sampling Guide notes that sample sizes typically increase by 10% to 50% in such cases, but an adjustment of 100% or more may be needed when there is extreme variability in the characteristic of audit interest.
The guide recommend the sample size be increased by 20% if stratification is not practical and there is not a significant variation in the items being sampled. A factor of 1.2 is applied by default. You may change the factor to another value if you determine it is necessary to increase the sample size by a different percentage.