Tally.ERP 9 – Auditors' Edition offers various sampling methods. These include All Vouchers, Amount Range, Even Numbered/Odd Numbered vouchers, Specific Period, Specific Vouchers, and a mathematical tool named Benford Analysis. An option to perform Manual Sampling by ear-marking specific transactions and further verifying them in detail, is also available. Benford Analysis in Tally.ERP 9 – Auditors' Edition: Based on Benford's law, expected frequencies of all digits (1 to 9) in the first decimal place of a number are compared with the actual occurrences. The variations are displayed in a tabular format. Any digit can be chosen from the table to view all corresponding vouchers. Benefits: • Flexible sampling methods based on time, range, and value • Sampling methods can be used at Group/Ledger/Voucher levels • Benford Analysis method based on Benford's Law • Flexibility of drilling down to each voucher from a sampled data in the report • Hand pick particular Ledger Vouchers to be verified at a later date by Manual Sampling Highlights : •Auditors can choose any sampling method based on nature and scope of Audit data •Selectively pick Vouchers from any Ledger at random for further verification •Sampling methods and functionalities in accordance & fulfillment as per Revised Audit   Standard, SA 530 for substantive tests