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.

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).
(1) Prenumbered sales invoices in a sales journal where the lowest invoice number is 1
and the highest is 8274.
(2) Prenumbered bills of lading where the lowest document number is 18221 and the
highest is 29427.
(3) 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.
b. 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.
(1) Invoice #63
(2) Bill of lading #18302
(3) Page 1, line #6

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