兩題審計問題 (Arens 13版) - 會計

在讀Arens課本時,有兩個看不太懂的地方:

1. p. 578: 在說明MUS使用上優點第2點的最後一段:

Larger population items may be eliminated from the sampled population
by auditing them 100 percent and evaluating them separately, if the auditor
so desires.

2. p.582: misstatements totaling $ 12,000 in a sample with a recorded
value of $208,000 The misstatement ratio is 0.06.
total recorded value of the population is $1,040,000.
projected misstatement in the population is $62,000.

請問該如何算出信賴區問呢? 雖然課本說與difference estimation算法相同,
但還是不知道是以$62,000當中間值,加減18,還是...

煩請也有在念Arens審計的人指導了,謝謝.

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