What is Monetary Unit Sampling MUS?

Описание: Monetary Unit Sampling (MUS) is a statistical audit sampling technique commonly used in substantive testing to detect monetary misstatements in account balances. MUS selects individual monetary units rather than physical items, which gives larger-dollar items a higher probability of selection. This method is especially effective for testing overstatement of assets such as accounts receivable and inventory. Understanding how MUS works, including concepts such as sampling interval, tolerable misstatement, and projected misstatement, is essential for answering CPA Exam MCQs related to audit sampling accurately.

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