what is  monetary unit sampling
Monetary-Unit Sampling Using Microsoft Excel. By Wampler, Bruce; McEacharn, Michelle. Read preview. Monetary-unit sampling (MUS) is a method of statistical sampling used to assess the amount of monetary misstatement that may exist in an account balance. The method, also known as dollar-unit sampling or probability-proportional-to-size sampling, has been used for many years and is widely accepted among auditors.