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| Monetary Unit Sampling× | Procedure Analitiche in Revisione Contabile× | |
|---|---|---|
| Campo | Contabilità | Contabilità |
| Famiglia | MCDM | MCDM |
| Anno di origine≠ | 1972 | 1983 |
| Ideatore≠ | American Institute of Certified Public Accountants (AICPA) and audit theorists | American Institute of Certified Public Accountants (AICPA) |
| Tipo≠ | Statistical sampling technique for substantive testing | Audit procedure methodology |
| Fonte seminale≠ | American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link ↗ | American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards. link ↗ |
| Alias | Dollar Unit Sampling, MUS, Cumulative Monetary Amount Sampling | Analytical Review, Ratio Analysis, Trend Analysis |
| Correlati≠ | 3 | 4 |
| Sintesi≠ | Monetary Unit Sampling (MUS) is a statistical sampling method widely used in audit substantive testing that selects individual dollar amounts from an account population rather than individual transactions. This approach is particularly effective for testing the correctness of financial statement balances because large-dollar items are automatically included more frequently in the sample, making it efficient for detecting material misstatements. | Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing. |
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