Variables sampling, like MUS, is a statistical method that auditors use.

Variables
sampling and nonstatistical sampling for tests of details of balances have the same
objectiveto measure the misstatement in an account balance. As with
nonstatistical
sampling, when auditors determine that the misstatement amount exceeds the
tolerable
amount, they reject the population and take additional actions.
Several sampling techniques make up the general class of methods called variables
sampling: difference estimation, ratio estimation, and mean-per-unit estimation.
These
are discussed later.
The use of variables methods shares many similarities with nonstatistical sampling.
All
14 steps we discussed for nonstatistical sampling must be performed for variables
methods, and most are identical. Some of the differences between variables and
non statistical sampling are examined after we discuss sampling distributions.
To understand why and how auditors use variables sampling methods in auditing, it
is
useful to understand sampling distributions and how they affect auditors statistical
conclusions. The auditor does not know the mean value (average) of misstatements
in
the population, the distribution of the misstatement amounts, or the audited values.
These population characteristics must be estimated from samples, which, of course,
is
the purpose of the audit test.