floor to sheet count and sheet to floor

[Mrs N.]

речь идет о присутствии аудитора на инвентаризации и проверочных подсчетах, которые он выполняет

A sample of ... test counts floor to sheet and ... test counts sheet to floor is appropriate.
Уместным будет провести проверочный подсчет по выборке из .. статей floor to sheet и ... статей sheet to floor. наверное, имеется в виду, что аудитор ходит с инвентаризационной ведомостью (sheet) и сам убеждается в физическом наличии объекта (on the floor). тогда в чем разница между floor to sheet and sheet to floor?

[Yuriy Sokha]

EXISTENCE
Observe anything tangible on site
Confirm anything off site
Inspect documents: look at document flow, and go both directions
Floor to sheet (COMPLETENESS)
Sheet to floor (E/O)

[Aenigma1988]

Inventory Audit Test: Sheet-to-Floor
Our first inventory count test is called "sheet-to-floor." For this test, we selected inventory items from the count sheets. Then we traced these sheets to the actual inventory on the floor, and recounted it. For inventory, auditors are most worried about the existence assertion:Does the inventory recorded on the books really exist?
Inventory Audit Test: Floor-to-Sheet
However, as auditors we are also making sure that they count was done well. We perform a second test called "floor-to-sheet" where we select an item of inventory out on the warehouse floor. We count the items, and then trace them to their count sheet to make sure that the client's counters recorded to same number that we did. This tests for completeness: Is all the existing inventory recorded on the books?