เปรียบเทียบวิธี

	การสุ่มตัวอย่างตามหน่วยเงิน	การวิเคราะห์เชิงวิเคราะห์ในการตรวจสอบบัญชี
สาขาวิชา	การบัญชี	การบัญชี
ตระกูล	MCDM	MCDM
ปีกำเนิด	1972	1983
ผู้ริเริ่ม	American Institute of Certified Public Accountants (AICPA) and audit theorists	American Institute of Certified Public Accountants (AICPA)
ประเภท	Statistical sampling technique for substantive testing	Audit procedure methodology
แหล่งต้นตำรับ	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). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
ชื่อเรียกอื่น	Dollar Unit Sampling, MUS, Cumulative Monetary Amount Sampling	Analytical Review, Ratio Analysis, Trend Analysis
ที่เกี่ยวข้อง	3	4
สรุป	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.