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.