Yes the middle image is the relevant one. The law is based on how numbers accumulate in a logarithmic fashion for the first digit. Typically its done with a random sample that is representative of the total population. You can see how there are significantly more 1s and less 3s than expected in the chart. As an auditor I would dig into a sample of numbers starting with 1 as the next step.
Can you do this in the standard line graphs? It's easier to read the variances.
Like this: https://imgur.com/a/DaUyASE
Yes the middle image is the relevant one. The law is based on how numbers accumulate in a logarithmic fashion for the first digit. Typically its done with a random sample that is representative of the total population. You can see how there are significantly more 1s and less 3s than expected in the chart. As an auditor I would dig into a sample of numbers starting with 1 as the next step.