Workpaper · Westbrook Distribution
WP-2031 — Physical inventory observation
Observed Dec 31 count at 3 warehouses (Phoenix, Dallas, Atlanta). 40 test counts.
Status
In review
Owner
Maya Chen
Submitted
Apr 28, 2026
Review due
May 3, 2026
Acceptance criteria
What the client signs off against. Required before submit.
Test count variance within 0.5%; tag controls observed; cutoff documented.
Versions (2)
Every submission creates a new version. Reviewers can compare deltas between versions.
- v2 · Revisions incorporating reviewer notes.May 16, 2026 7:00 PM · Draft
- v1 · Initial submission with sample selection + workpaper detail.May 16, 2026 7:00 PM · Draft
Comments (2)
Discussion thread. Client team members can comment but cannot accept.
- Maya Chen · May 15, 2026 7:00 PMHank — agreed on expanding sample. Will run 15 additional counts at Phoenix on Wednesday.
- Hank Mendez · May 14, 2026 7:00 PMMaya, please address both review notes before resubmitting. Happy to discuss the threshold logic on Tuesday.
Open redlines (2)
Specific change requests on the current version. Practitioner must resolve before next submission.
- Hank Mendez · May 14, 2026 7:00 PM · openTolerable misstatement threshold should reflect engagement materiality of $25k, not workpaper-level $50k.
- Hank Mendez · May 13, 2026 7:00 PM · openSample size of 30 below firm minimum of 40 for high-risk inventory area. Expand sample.