Sample Size and Sampling Interval Determination: Monetary Unit Sampling. Blythe Drake is conducting an audit of Newman and is using MUS to select a sample of customer accounts receivable for confirmation. Newman's accounts receivable are recorded at $10,000,000 and comprise 2,000 customer accounts. Drake has established the following parameters for the investigation: Risk of incorrect acceptance = 5%. Tolerable misstatement = $250,000. - Expected misstatement = $50,000