Which of the following is an advantage of monetary unit sampling (MUS)?

MUS typically includes transactions or components reflecting relatively large dollar amounts.

MUS is effective in identifying misstatements in accounts where understatement is a primary concern (such as liabilities).

MUS does not require the auditor to estimate the amount of misstatement in the account balance or class of transactions.

MUS provides a conservative (higher) estimate of misstatement in the account balance or class of transactions.