Which of the Following Is Not an Advantage Associated with Monetary

Multiple Choice

Which of the following is not an advantage associated with monetary unit sampling (MUS) ?

A) Its methods typically include transactions or components reflecting relatively large dollar amounts.
B) Its methods are more effective in identifying overstatement errors.
C) Its methods provide a conservative (higher) estimate of misstatement in the account balance or class of transactions.
D) Its methods typically result in relatively small sample sizes.