Record the counting conditions as well as quantities
The synthetic count window freezes movements in bin B-E. First counter records fourteen; second records sixteen. Both sheets identify the same item and location. A third counter, not shown either answer or the ledger quantity, recounts physical units. This is a local investigation method, not a required audit standard.
| Count | Observation | Conditions / evidence | Status |
|---|---|---|---|
| CT-E1 | 14 | Top shelf only; lower tray missed | Retained; incomplete scope |
| CT-E2 | 16 | Both shelf and tray counted | Retained |
| CT-E3 / independent | 16 | Photos; 14 on shelf + 2 in tray | Reviewer accepts evidence |
Choose the evidenced count, not an average
- Retain conflicting count sheets
- Check item and location scope
- Assign blind physical recount
- Explain observation differences
- Reviewer adopts supported count
If movements resume during recount, capture them and align the recount time before comparing results. A frozen-window assumption would no longer apply.
CT-E3 establishes sixteen under the supplied evidence. The accepted result does not erase CT-E1’s missing-tray cause, which helps improve the next count instruction. Any ledger adjustment must then compare the accepted count with the reconciled ledger under a separate approval.
Would fifteen be a reasonable signed count because it averages fourteen and sixteen?
Show the worked answer
No. No observation supports fifteen. The accepted physical evidence is sixteen: fourteen on the shelf and two in the tray.