WITH CTE_Assets (Asset_Id, AssetTag, Status, LastAudited, AuditCount)
AS
(
SELECT Assets.AssetId, Assets.AssetTag, Assets.Status,
MAX(AssetAudit.Audit_Date), COUNT(AssetsAudit.AuditId)
FROM Assets LEFT JOIN AssetAudit
ON Assets.AssetId = AssetAudit.AssetId
GROUP BY Assets.AssetId, Assets.AssetTag, Assets.Status
)
SELECT AssetId, AssetTag, Status, LastAudited, AuditCount
FROM CTE_Assets
WHERE Status = 'In Use' and AuditCount > 0