In MPU sampling, the auditor should consider the qualitative aspects of the sample results prior to reaching an overall conclusion.

Question

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In Monetary Unit Sampling (MPU), considering the qualitative aspects of the sample results is crucial because it helps the auditor understand the nature and cause of any misstatements or anomalies found, which in turn informs the overall conclusion about the financial statements' accuracy.

In MPU Sampling, the Auditor Should Consider the Qualitative Aspects