A recount and an audit are not the same things. For things to be audited, you need more than a recount.

A manual recount checks to see what the paper ballot count is compared to the numbers that the election software claims.

Edit: I believe they do some analysis of the actual 'vote'... Like if you fill in a circle, and you do it sloppily enough, the scanner could have misread it. And remember Al Gore with the 'hanging chads'? But I don't think they really dig into confirming the validity of each ballot. Not really sure but would love to know

A recount and an audit are not the same things. For things to be audited, you need more than a recount.

A manual recount checks to see what the paper ballot count is compared to the numbers that the election software claims.