You should describe how you executed your sampling plan, your interpretation of the findings, and your conclusions about the likelihood a material misstatement exists in Starblocks' inventory. If you found evidence consistent with a material misstatement, you should also provide informed conjecture about the kinds of erroneous or irregular behaviors that might be the underlying cause. You also should communicate to your audit manager any needed substantive testing or other steps at other inventory sites, if applicable, in light of your findings.