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Which of the following statements is correct concerning monetary-unit sampling (MUS)?

a) Overstated units have a higher probability of sample selection than units that are understated.
b) The sampling distribution of errors should approximate the normal distribution.
c) The auditor controls the risk of incorrect rejection by specifying that risk level for the sampling plan.
d) None of the above.

User Maguy
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Final answer:

The correct statement concerning monetary-unit sampling (MUS) is that overstated units are more likely to be selected due to the method's probability-proportional-to-size nature. To reduce sampling error, increasing the sample size is effective. The ±3 percent sampling error represents the confidence interval range around the observed statistic.

Step-by-step explanation:

The correct statement concerning monetary-unit sampling (MUS) is that overstated units have a higher probability of sample selection than units that are understated. This is because MUS is a probability-proportional-to-size sampling method, which means that larger dollar value items have a higher chance of being selected in the sample. This method is used particularly in auditing to detect material misstatements in a population. It is known for its effectiveness in detecting overstatements due to fraud or error.

To lower the sampling error, one way is to increase the sample size. A larger sample size tends to provide a more accurate estimate of the population parameter, thereby reducing the sampling error. As for the ±3 percent margin of error, it indicates the range within which the true population value is expected to fall with a certain level of confidence. It means that the actual value could be 3 percent higher or lower than the observed statistic in the sample.

User GooseSerbus
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