In Tally.ERP 9 – Auditors' Edition, there are various sampling methods such as All Vouchers, Amount Range, Even Numbered/Odd Numbered vouchers, Specific Period, Specific Vouchers, and a mathematical tool named Benford Analysis. There is an option to perform Manual Sampling by ear-marking specific transactions and further verifying them in detail. 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, positive or negative are displayed in a tabular format from where any digit can be chosen from the table and clicked on 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