I found this forum post:
http://www.ureader.com/msg/14712447.aspx
In it, a member gives the following formula for calculating the timestamps for audio, given it's format (sample rate, number of channels, bits per sample):
With PCM audio, duration_in_secs = 8 * buffer_size / wBitsPerSample /
nChannels / nSamplesPerSec or duration_in_secs = buffer_size /
nAvgBytesPerSec (since, for PCM audio, nAvgBytesPerSec =
wBitsPerSample * nChannels * nSamplesPerSec / 8).
The only thing you need to add is a tracking variable that tells you what sample number in the stream that you are at, so you can use it to offset the start time and end time by the duration (duration_in_secs) when doing linear streaming. For seek operations you would of course need to know or calculate the sample number into the stream.
Don't forget that the units for timestamps in DirectShow are typed as REFERENCE_TIME, a long integer or Int64. Each unit is equal to 100 nanoseconds. That is why you see in video filters the value 10,000,000 being divided by the relevant number of frames per second (FPS) to calculate timestamps for each frame because 10,000,000 equals 1 second in a REFERENCE_TIME variable.