Sheek Clothing plc is a retailer with 200 branches throughout the UK. Most of the branches are small. The inventory is a very significant item in the financial statements. Inventory is counted physically at all branches on the nearest Sunday to 31 March and that Sunday becomes the year end. Each branch buys some inventory on its own initiative and some from the company's central buying department in Birmingham.

Discussion
- The auditors, Tickitt & Run, are planning the audit of inventory in March 202X. How might they use statistical or other sampling methods?