Karen,
This is where the statistician has to play 20-questions with the requestor. They are doing an audit. For what purpose? What are they trying to show? Is budget a consideration? The answers to all those questions will help guide the sample size.
I wouldn't necessarily consider the population to be fixed and finite. The population size may be conceptually infinite (the audit is for the calls done for this month, but if you want to generalize, the population is the calls that could ever have been made.)
If this is an audit for QC, then looking at some of the SAS/QC tools can help (Shewhart and Pareto charts may be useful).
Doc Muhlbaier
Duke