Robert Janice, CPA, is verifying a sample of controls related to the approval of vouchers for payment. His client, Fave Company, uses a prenumbered voucher system in which a voucher is prepared and approved for all receiving reports and the corresponding vendor’s invoice. Based on the prior audit, Janice has verified that the first receiving report number for the year is 12794 and the final receiving report prepared this year is 38121.

Required:
Indicate how Janice could use
(1) Unrestricted random selection and
(2) Systematic random selection to select the sample for sample sizes of 50, 100, and 500 (refer to Appendix F. B).