As a staff auditor, you need to develop a sampling plan and select an unbiased random sample for each of the three indep

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As a staff auditor, you need to develop a sampling plan and
select an unbiased random sample for each of the three independent
scenarios listed below. The in-charge on the audit engagement has
instructed you to use the Excel RANDBETWEEN function to select the
sample items. For each scenario, develop a sampling plan that
includes defining the sampling unit, establishing a numbering
system for the population, and determining how to use the Excel
RANDBETWEEN function to select the sample. After the plan has been
designed, select the sample items according to the plan. Assume
that the sample size is 75 for each of (1) through (3).
Prenumbered sales invoices in a sales journal where the lowest
invoice number is 1 and the highest is 8274.
Prenumbered bills of lading where the lowest document number is
18221 and the highest is 29427.
Accounts receivable on 20 pages with 50 lines per page except the
last page, which has only 29 full lines. Each line has a customer
name and an amount receivable.
As an alternative to using a random number generator, an auditor
can use systematic sampling to select an unbiased sample. Using
systematic sampling, select the first five sample items for
populations (1) through (3) from part a., using the random starting
points shown. Recall that the sample size is 75 in each case.
Invoice #63
Bill of lading #18302
Page 1, line #6