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Audit Tool

Audit Random Sampling (TSA 530)

Generate reproducible random document samples for audit work — seeded PRNG ensures the same seed always produces the same sample, making results auditable and traceable.

Ref: TSA 530 — Audit Sampling|100% client-side — no data sent to server

Same seed + same parameters = same sample every time.

TSA 530 — Audit Sampling

  • Objective: Design and perform audit procedures using sampling to provide a reasonable basis for conclusions about the audit population.
  • Why seeded random? The seed number ensures the sample is reproducible and auditable — provide the seed to your supervisor or regulator to verify results.
  • Sample size guidance: TSA 530 does not prescribe a fixed rate — auditors use professional judgment considering risk, tolerable misstatement, and expected error rate.

How to use

  1. 1Choose From Number Range (e.g., invoice numbers 1–500) or From List (paste item names one per line).
  2. 2Enter your Start/End numbers (or paste list), specify sample size, and optionally set a Seed for reproducibility.
  3. 3Click Generate Sample — the tool uses Fisher-Yates shuffle with mulberry32 PRNG to select items randomly.
  4. 4Record the Seed number in your working paper — provide it to your supervisor or regulator to reproduce the exact same sample for verification.
  5. 5Use Re-shuffle to generate a new sample with a different seed, or Copy to export comma-separated values to Excel or working papers.

Disclaimer: This tool implements random sampling based on TSA 530 principles using a deterministic PRNG. The sample size appropriateness requires professional audit judgment — consider audit risk, materiality, and expected error rates. Always document your sampling methodology in your working papers.

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