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Dollar Unit Sampling
[CBP WP 57-06]



Dollar Unit Sampling
A paper that presents a complete methodology for Dollar Unit Sampling (DUS). DUS is a powerful and useful method for sampling when you have a population with some importance measure such as the recorded amount available. Compared to random sampling, DUS provides greater representation of the larger recorded amounts in the sample and creates a more precise (tighter) confidence interval for the same sample size. It is also easier to use than other types of sampling methodologies such as stratified random sampling. DUS has become the standard approach for statistical auditing. This is a companion paper for the Excel workbook “dus.xls.”

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