DUS An Efficient, Effective Sampling Method

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Janet L. Colbert


dollar unit sampling, DUS, statistical sampling method


Dollar unit sampling (DUS) is a statistical sampling method which is easy to understand and simple to apply on audit engagements. This article gives guidance on preliminary determinations that must be made in order to use DUS. It also illustrates how to figure sample size and select the sample members. Techniques to use in evaluating the results of DUS tests are provided. Finally, there is a discussion of factor to consider in deciding if DUS is the most appropriate sample method in a particular audit situation.


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