Arthur Andersen's New Monetary Unit Sampling Approach.
介绍了安达信公司采用的一种改进的货币单位抽样方法，该方法基于增强的矩法，并开发了用户友好的微机程序，帮助审计人员估计样本量和计算统计结果。
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.