-the definition of the sampling unit is an individual dollar
-the population size is the recorded dollar population
-preliminary judgment of materiality is used for each account instead of tolerable misstatement
-sample size is determined using a statistical formula
-a formal decision rule is used for deciding the acceptability of the population
-sample selection is done using probability proportional to size sample selection (PPS)
-the auditor generalizes from the sample to the population using MUS techniques
-attribute sampling tables are used to calculate results
-attribute results must be converted to dollar
-make an assumption about the % of misstatement for each item misstated
-determine misstatement bounds