Free Audit Tool
Audit Sample Selection
Draw a random or systematic sample from a numbered population. Every selection records its seed, so you can reproduce it exactly and document how it was made.
The lowest voucher, check or invoice number.
The highest number in the sequence.
How many items you plan to test.
Random suits most tests; systematic suits an ordered population with no pattern that lines up with the interval.
Record this. The same seed and population always reproduce the same sample.
Frequently asked questions
Why does the seed matter?
Because it makes the selection reproducible. A sample drawn from an ordinary random generator cannot be re-derived, so a reviewer has no way to confirm it was drawn once rather than retried until it looked convenient. Record the seed with the population range, sample size and method, and anyone can reproduce the identical sample later.
Random or systematic — which should I use?
Random selection, without replacement, suits most tests and is the easier one to defend. Systematic selection takes a random start and then every nth item, which is convenient for an ordered population but is unsafe if the ordering contains a pattern that lines up with the interval — for example a payroll run where every 12th entry is the same employee.
Does this tool decide my sample size?
No. It draws the sample you ask for. Sample size is a judgement driven by the assertion being tested, your assessed risk, the tolerable and expected deviation rates, and whether you are testing controls or balances. Set it under your firm methodology or the AICPA sampling guide, then use this tool to make the selection.
Is this suitable for monetary unit sampling?
Not yet. This draws from a numbered population where every item has the same chance of selection. Monetary unit sampling (also called probability-proportional-to-size) weights selection by dollar amount and needs an amount for every item in the population, which this tool does not take.
What if my population is not a clean number range?
Number it first. Export the population to a spreadsheet, sort it in a defensible order, add a sequence column from 1 to N, then draw against that range and map the results back. Record the sort order with the seed, because a different ordering gives a different sample.
Is the selection sent anywhere?
No. The whole thing runs in your browser — the population range, the seed and the selected items never leave your machine.
Sources
- AICPA Audit Guide: Audit Sampling
Sampling methods, selection approaches and documentation expectations for both control and substantive testing.
- AU-C Section 530, Audit Sampling
The clarified auditing standard governing sample design, selection and evaluation.
- GAO Government Auditing Standards (Yellow Book)
Documentation requirements that apply when the engagement is performed under GAGAS.
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