I'm reviewing for AUDIT. I'm confused about something in the calculation of sampling on page A5-18 for “difference esimation”.
On this page they are calculating what the “point of estimate” is for “difference estimatation”. For anyone that is studying with Becker, why is the point of estimate for difference estimation calculated as:
4,500,000-180,000? I see where they get the 4,500,000 (account balance), but where are they getting the 180,000 from?