MUS calculation logic

To understand the general calculation logic for a Monetary Unit Sample (MUS), we recommend to read this article from the CPA Journal.

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Note: In some cases, in a monetary unit sample very large items can be selected more than once. Please refer to the following section in this article:

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• “As the next section discusses, the actual number of items examined may be less than the dollar sample size because the same item may be selected more than once.“

• “[…] any item larger than the sampling interval must be selected at least once, and very large items may be selected more than once. Consequently, the number of items selected may be less than the sample size. If an exception is noted for an item that is selected multiple times, it is treated as an independent observation for each time selected.”

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There are therefore purely statistical reasons if (in rare cases) some items are recorded more than once due to their size.