2. Would you have dealt with your uncertainty regarding the inventory account differently than Bill did? For example, would you have used a different approach to raise the subject with Sam Hakes? a. Yes, I would use a different approach to raise the subject with Sam Hakes. Bill’s action is too straight to me. I would like to have a conversation with Sam and tell him that I am not comfortable writing a conclusion for Marcelle Store and also tell him why I think so. Since Sam has lots of audit experiences, Sam might be able to give me some good hints what to do.