In the application of the monetary unit sampling, the upper limit of misstatement $($ULM$)$ comprises the sum of

following items:

Projected misstatement; tainting percentage, and basic allowance for sampling risk;

Projected misstatement, incremental allowance for sampling risk, and basic allowance for sampling risk;

Actual identified misstatement, incremental allowance for sampling risk, and basic allowance for sampling

risk;

Projected misstatement, tolerable misstatement, and basic allowance for sampling risk;