what is the difference between inventory sheet and inventory record?

i think your question should be the difference between inventory count sheet and inventory record.

firstly, the inventory count sheet is used by a client’s staff during yr end stock count, this refers to the stock count taken at yr end which the auditor is present for,
while inventory record refers to the summary of inventory items at a particular time.
for example, at yr end if as an auditor u go for yr end inventory stock taking, you expect that your client’s staff have an inventory count sheet that would used during the stock count, there will already be a record of the assumed inventory at that particular period.