Why Do Auditors Find MUS Appealing

question 128

Multiple Choice

Why do auditors find MUS appealing?

• A) MUS increases the likelihood of selecting a balance of high and low dollar items.
• B) MUS is easy to use in the audit environment.
• C) MUS provides a nonstatistical, rather than a statistical, conclusion.
• D) When misstatements are found, MUS rarely produces bounds in excess of materiality.

---

Definitions:

Guilty

Feeling responsible or remorseful for a perceived offense, real or imagined.

Freud

Sigmund Freud, an Austrian neurologist and the founder of psychoanalysis, a method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Neurotic Anxiety

A psychological condition characterized by excessive worry or fear without a clear source, often stemming from internal conflict.

Consciousness

The state of being aware of and able to think about one's own existence, sensations, thoughts, surroundings, and experiences.