手法を比較

	貨幣単位サンプリング	監査リスクモデル
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1972	1983
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	Professional auditing framework
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 Risk. AU-C Section 200. AICPA Professional Standards.
別名	Dollar Unit Sampling, MUS, Cumulative Monetary Amount Sampling	Risk-Based Audit Planning Model
関連	3	4
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.	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.