To ensure a thorough audit, further testing would be necessary. Increasing the sample size would provide more data and help determine whether the identified misstatement is an isolated issue or a larger problem. Additionally, employing data analytics tools could significantly enhance the audit process by identifying patterns or trends across the entire population of receivables. This would allow for a more in-depth analysis and may uncover issues that might not have been discovered through traditional sampling methods. what are some insightful questions that I can ask from this