Which of the Following Is Not True with Respect to the Use

Multiple Choice

Which of the following is not true with respect to the use of monetary unit sampling (MUS) ?

A) MUS selects individual dollars from an account balance for verification.
B) Compared to classical variables sampling,MUS allows the auditors to more effectively control their exposure to sampling risk.
C) MUS estimates the extent of misstatement in an account balance or class of transactions.
D) MUS provides the auditor with a more conservative estimate of the misstatement than classical variables sampling.