There appears to be a bug with the default setting of the sample rate.
When I have the default prperties set to have a sample rate of 48,000 per second, and I first start a project and import a .wav file that has been created at 48kHz and I have the Ruler Format set to Samples it brings the file in as if it thinks it is a 44,100 (fewer samples). To fix the problem you have to go into File Properties and under Audio Properties change the sample rate from 48000 to something else (i.e. 32000) and then reselect 48000 and apply it.
When I have the default prperties set to have a sample rate of 48,000 per second, and I first start a project and import a .wav file that has been created at 48kHz and I have the Ruler Format set to Samples it brings the file in as if it thinks it is a 44,100 (fewer samples). To fix the problem you have to go into File Properties and under Audio Properties change the sample rate from 48000 to something else (i.e. 32000) and then reselect 48000 and apply it.