For lack of information related to inventory amounts ...

For lack of information related to inventory amounts, then qualify the opinion of an audit. At any any point a conclusion of illegal acts have discovered, with a material effect on the financials, do issue a qualified or adverse opinion. 

A note: When well-kept perpetual inventory records are checked by the client periodically by through either comps or counts, during an audit, observations can be made during or after the end of the period. 

​cc: Audit