手法を比較

	貨幣単位サンプリング	監査における属性サンプリング
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1972	1972
提唱者	American Institute of Certified Public Accountants (AICPA) and audit theorists	American Institute of Certified Public Accountants (AICPA)
種類	Statistical sampling technique for substantive testing	Statistical sampling technique for control testing
原典	American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards.
別名	Dollar Unit Sampling, MUS, Cumulative Monetary Amount Sampling	Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling
関連	3	3
概要	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.	Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes/no question: 'Does this control exist and is it operating as designed?' By determining the sample size and evaluating test results statistically, auditors can reach defensible conclusions about control effectiveness.