Any 24 bit recording is contained within 32 bit?

hi, i'm new audition , have tried use it.

 

i've asked audition , i've got below answer.

"audition's internal format 32 floating point. 24 bit recording contained within that."

 

however, can not understand how 24 bit matched 32 bit.

the above answer means...if record using 24 bit a/d soundcard signal shifted 8 bit ?

 

and i'd know why limit of sample values -2^23 ~ 2^23 though use 32 bit signal. (as think, sould -2^31 ~ 2^31)

    

 

please reply

 

thank you.

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