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ANUS over ASS is the --Idea-- that the word "Anus" is funnier then the swear word "Ass." Even though the word Ass is considered rude, and the word Anus is a medical term.
"An Example of the ANUS over ASS Idea. Notice both sentences are almost completely the same, but Anus just adds a funnier image to the idea."

(Two men shouting at a woman walking down the street)

(Man 1) Damn baby, that big swollen Ass is driving me crazy!
(Man 2) Damn baby, that big swollen Anus is driving me crazy!
by the2ndflood July 27, 2008
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