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