An auditor established a 6 %tolerable misstatement for a $million account balance and selects a sample of every 20^thitem from the assets population items that represented the asset account balance and discovered $3,700 of overstatements and $200 of understatements. Show why that under the difference method sampling, we derive an unacceptably high risk that the actual misstatements in the population exceed the tolerable misstatement because the total projected misstatement exceeds the tolerable misstatement.