Let \(X_{1}, \ldots, X_{n}\) be a sequence of independent and identically distributed random variables from a distribution \(F\) with parameter \(\theta\) and assume the framework of the smooth function model. Consider the backwards confidence limit given by \(\hat{\theta}_{n}(\alpha)=\hat{\theta}_{n}+n^{-1 / 2} \hat{\sigma}_{n} g_{\alpha}\), where it is assumed that the standard deviation \(\sigma\) is unknown. The asymptotic correctness and accuracy is studied in Exercise