Which of the Following Is an Advantage of Monetary Unit

Multiple Choice

Which of the following is an advantage of monetary unit sampling (MUS) ?

A) It provides a conservative (higher) estimate of misstatement in the account balance or class of transactions.
B) Its samples typically include transactions or components reflecting relatively large dollar amounts.
C) It does not require the auditor to estimate the amount of misstatement in the account balance or class of transactions.
D) It is effective in identifying misstatements in accounts for which understatement is a primary concern (such as liabilities) .