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Random Number Generator

This template may be used to randomly select up to 400 sample items (and 400 replacement sample items) for audit testing.

Entering Data

All of the information needed to select sample items is entered on the Input worksheet. The first section of the worksheet requests information necessary to produce report headers--organization name, preparer’s name, balance sheet date, and account or transaction class being tested. In the remainder of the worksheet enter the following information:

Sample size

  • Enter the number of items to be sampled.
  • The Random Number Generator template can select samples containing up to 400 items.

Number of ranges of document numbers

  • Select the number of ranges in the population to be tested.
  • The template can generate random numbers for up to 5 different number ranges.

Replacements

Replacement items may be needed if the sample includes duplicate items or if the sample includes items that never existed or were legitimately voided. The template can be used to select up to 400 replacement items.

Lowest and highest document numbers

  • Enter the highest and lowest document numbers in each range in the population.
  • After entering or changing the preceding information, press the "Generate numbers" button to generate the list of sample items and replacement sample items.

Sorting the Sample Items

The sample items initially are presented in their selection order. That is, the item chosen first is presented first the item chosen second is presented next, and so on. For convenience, sample items may be resorted so they appear in document number order rather than the order in which they were selected. To change the order in which sample items appear, select the Sample Items worksheet and press the "Sort by selection" or "Sort by document" button. The items appearing on the Replacement Sample Items worksheet may be sorted similarly.