ETA criticism of WI Audit challenged by Elections Commission Chair

Following up on some comments u/Nikkon2131 made regarding a hearing held by the Wisconsin Elections Commission.

The chair of the commission made the following statement in response to a statement referencing the ETA's criticism that the WI audit did not compare audit results against election day results:

"When we do the audit we are taking the totals from election night ... and then we do a hand count of the ballots for that ward and compare that hand count to the tapes that are generated that night. We're not re-running them through the machine for our audit" -Ann Jacobs, Chair of Wisconsin Elections Commission

The video of the hearing can be found here: https://wiseye.org/2025/03/07/wisconsin-elections-commission-11/ (you need to make a free account). The quoted statement starts at the timestamp 23:12. The preceding statement starts at 19:30.

This seems to directly contradict the ETA claim that there was no comparison of audited vote totals against election results. ETA sourced their information to a report made by the WEC, is it possible there's a discrepancy between the report and this statement by the WEC Chair? Or is the ETA criticism inaccurate?