<![CDATA[This study analyzes the application of the Monetary unit sampling (MUS) method in the audit of the operating expense account at PT X conducted by KAP ABC. The research objective is to determine the effectiveness of MUS in determining a representative and material sample. Qualitative research methodology using data collection techniques with interviews, observations, and documentation. This research was conducted by calculating the materiality level and sampling interval based on PT X's financial data as of December 31, 2023. Researchers used 11 operating expense accounts that were selected for testing, there were 4 accounts that met the criteria that could be sampled based on random start and interval sampling calculations. The results showed that MUS can assist auditors in selecting samples that include significant items, thereby increasing the efficiency and effectiveness of the audit process. This study also emphasizes the importance of auditor independence in determining appropriate audit procedures to ensure the quality of audit results in accordance with professional standards. The implication of this research is intended for auditors to use the MUS method in business expense audits to obtain more precise and reliable results.]]>
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