Thanks Joel ... I'll give it a try!

One question: the % of entries audited should INCLUDE the pre-
filtered lines. So, if we want 12% (cell b1) of 1000 entries, that's
120 lines to be audited. If the pre-filter (# of Invoices & Invoice
Amts) yields 20 lines, 100 entries should be randomly selected. If
the pre-filter yields 30 lines, then 90 rows would be selected. How
would I modify your code to use this logic?

Thanks again,
ray