The document contains two questions asking about statistical sampling and auditing cost accounting. For the first question, the four steps to generalize from a sample to a population using difference estimation sampling are: 1) select a sample, 2) estimate the difference for each item in the sample, 3) calculate the total difference for the sample, and 4) estimate the total difference for the population. For the second question, the four aspects of a cost accounting audit that most concern an auditor are: 1) proper assignment of costs, 2) avoidance of cost distortions, 3) consistent application of cost accounting practices, and 4) reconciliation of the cost accounting system to the general ledger.