Dear Surabhi, If your data is discrete, you can use below formula to arrive at right sampling for review. n = [ (z2 * p * q ) + ME2 ] / [ ME2 + z2 * p * q / N ] Z = 1.96 (for 95% confidence level) p = proportion defective q = 1-proportion defective ME = Margin of error that you can accept in your sample N = Population n= Sample For example, Your team has processed 1000 works with 95% of accuracy as you specified. You are willing to accept 1% margin of error in your sampling. Then calculation would be, n= (Square of 1.96 * 0.05*0.95+0.0001)/(0.0001+square of 1.96*0.05*0.95/1000) n = 0.182576/0.000282 n= 646 Reviewer has to audit 646 works out of 1000 works done. There are many articles available on sample calculations. I suggest you to go through those for better understanding. Hope this helps. Regards, Suri