What question did this study set out to answer?

This research aims to evaluate and describe a new method of monetary unit sampling (MUS) introduced by Arthur Andersen.

June 15, 2026

Arthur Andersen's New Monetary Unit Sampling Approach.

Key Points

This research aims to evaluate and describe a new method of monetary unit sampling (MUS) introduced by Arthur Andersen.
Developed an enhanced version of the moment method of MUS.
Created a user-friendly microcomputer program for auditors to estimate sample sizes and calculate results with minimal training.
Transitioned from a Stringer-based MUS version to the new methodology.
Results indicate improved efficiency in estimating required sample sizes for audits.
Auditors can achieve accurate statistical results with less training time compared to the previous method.

Abstract

Abstract Arthur Andersen (Andersen) recently adopted an improved method of monetary unit sampling (MUS) that is based upon an enhanced version of the moment method of MUS. The new method replaced a Stringer-based version of MUS which Andersen had used for several years. A comprehensive, user friendly, microcomputer program has been developed to apply the new method. With minimal training, auditors can use the program to estimate sample sizes and calculate statistical results. This paper discusses the development of the new MUS method and the conceptual design of Andersen's approach (i.e., the method and its software), particularly as it relates to sample size planning.

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Cite This Study

FELIX et al. (Sat,) studied this question.

synapsesocial.com/papers/6a2f97e8a1cfeec490828f80 https://doi.org/https://doi.org/10.2308/ajpt-9703144296

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