8. Which of the following best describes certain disadvantages of the MUS sampling method It is complex and a computer is needed to perform the calculations a. b. Misstatement rates must be high or incorrect acceptance may occur, and the misstatements generally must be overstatements (understatement misstatements require special consideration). Misstatement rates must be low or incorrect rejection may occur, and the misstatements generally must be overstatements (understatement misstatements require special consideration). c. d. It is generally used for tests of existence and valuation of assets and liabilities 9. An auditor is using stratified sampling to evaluate a large inventory made up of many different products. Which of the following is MOST LIKELY to be used as a way to classify inventory items into strata? a. Dollar value b. Number of items c. Turnover volume d. Storage locations