IOW, these lists (records) are there - somewhere. That is what I observed here in NH as a poll challenger. An audit would use the lists to investigate and verify all votes cast legally. The rest must be "rejected" (disqualified) ballots.
As a side note, I will throw out there to the Democrats that they can't hide behind 'Covid' and allow rampant fraud.
Sure - many in 2020 were 'afraid' to vote in person, but a significant change in people's voting habits (i.e. to the use of Absentee Ballots and vote by mail) doesn't mean we should breeze through without checking.
If anything, it means we should slow down and give the outcome a review. Right Dems?
As usual, the Dems' insistence we hurry-hurry and install Biden (no review or audit needed) just shows they like to run their mouths and bully/bluster/smarmy their way into "victories" that millions of Americans know is corrupt railroading.
I think the above is the Trump team's strongest argument for taking our time to do a careful audit of a few sample / questionable precincts. As Steve Bannon likes to regularly say, "What's your rush, Dems?....."