monetary unit sampling

monetary unit sampling
сокр. MUS ауд. выборка на основе денежной единицы* (выборочный метод аудиторской проверки, при котором каждое денежное значение в массиве данных получает равный шанс быть выбранным для изучения: аудитор проводит случайную выборку денежных значений, затем проверяет элементы, соответствующие выбранным единицам, и, если обнаружена ошибка, пересчитывает ее в удельный показатель на одну денежную единицу)
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Англо-русский экономический словарь.

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