You are planning substantive procedures for the audit of Rose Companys inventory, which had an unaudited balance of $5,800,000 In prior audits, your firm used monetary unit sampling (MUS) but you have been asked by your manager to consider whether nonstatistical sampling should be used There is an established tolerable misstatement of $350,000 

a What are the advantages and disadvantages of using nonstatistical sampling instead of monetary unit sampling 

b Compare the factors used to determine