 In this presentation we will discuss monetary unit sampling or M. U. S. monetary unit sampling uses attribute sampling theory to express a monetary conclusion instead of a rate of occurrence. Let's read that one more time. Monetary unit sampling uses the attribute sampling theory. So we're going to be using those attributes sampling theories. But now we're going to express monetary conclusions, basically dollar amount in conclusions instead of of a rate of occurrence type of conclusion. And when we consider this obviously we would think about what types of tests we would want this type of conclusion, a monetary conclusion as opposed to a rate of occurrence as we'll discuss shortly. Monetary unit sampling often is often used by auditors to test accounts like accounts receivable, loans receivable, investment securities, and inventory. These accounts you can you can think of accounts that we might want to have then why would we use the M. U. S. the monetary unit sampling because we want to have a conclusion that we'll have that monetary dollar amount type of conclusion. Monetary unit sampling attribute sampling theory is used to estimate the percentage of monetary units in a population that might be misstated. So we're going to use that attribution and sampling theory to estimate the percentage of monetary units, the percentage of monetary units. So that's where the monetary is coming into play the dollar amount in a population that might be misstated. Then it multiplies this percent by an estimate of how much the dollars are misstated. Now we're going to talk about some of the