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Exception · Westbrook Distribution

EX-2031-02 — Inventory count variance — Phoenix warehouse

Drafted by Maya Chen against ENG-2031 (Westbrook Distribution FY26 GAAP audit).

Status
Dispositioned
Amount
$8,700
Schedule impact
—
Sent
May 3, 2026
Rationale
Why this exception is being proposed.

Test count variance $8,700 (0.7%) exceeds 0.5% threshold. Adjustment proposed.

Scope delta
What changes vs. baseline scope.

Adjustment proposed; client management acknowledgement required.

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