Which of the Following Does Not Represent a Difference in the Use

Multiple Choice

Which of the following does not represent a difference in the use of monetary unit sampling (MUS) and classical variables sampling?

A) Classical variables sampling incorporates the acceptable risk of incorrect rejection in determining the sample size but MUS does not.
B) The need to formally stratify the sample is more important in MUS than classical variables sampling.
C) MUS is more likely to be used in examining accounts likely to contain overstatement errors than classical variables sampling.
D) The risk of incorrect acceptance is of primary concern to the auditor in MUS but not in classical variables sampling.