Auditing 9A-11 Explain the Conclusion Conclusion: Based on the combined sample, the most likely total overstatement in the combined population is 1,191.87, and the most likely total understatement is 0.00.You can infer with a confidence of 95.00% that the total overstatement in the combined population does not exceed 22,636.92, and that the total understatement in the combined population does not exceed 20,986.97. 9A-14 Explain the Conclusion Conclusion: Based on the combined sample, the most likely total overstatement in the combined population is 9,559.99, and the most likely total understatement is 0.00. You can infer with a confidence of 95.00% that the total overstatement in the combined population does not exceed 28,168.38, and that the total understatement in the combined population does not exceed 14,736.00