This is a MS Access, SELECT syntax query

I have two tables ...
AUDIT_HEADER - the link field is TRAN_NUMBER
AUDIT_SPLIT - the link field is HEADER_TRAN_NUMBER

Relevant fields are ..
AUDIT_HEADER.TRAN_NUMBER
AUDIT_HEADER.ITEM_COUNT

AUDIT_SPLIT.TRAN_NUMBER
AUDIT_SPLIT.HEADER_TRAN_NUMBER

What I am trying to write is a select query that shows me the AUDIT_SPLIT records where the number of AUDIT_SPLIT records when grouped by AUDIT_SPLIT.HEADER_TRAN_NUMBER do not equal the AUDIT_HEADER.ITEM_COUNT.

This is my feeble attemp:
Code:
SELECT AUDIT_SPLIT.HEADER_TRAN_NUMBER, 
           Count(AUDIT_SPLIT.HEADER_TRAN_NUMBER) AS CountOfHEADER_TRAN_NUMBER
    FROM AUDIT_HEADER 
    INNER JOIN AUDIT_SPLIT ON AUDIT_HEADER.TRAN_NUMBER = AUDIT_SPLIT.HEADER_TRAN_NUMBER
    GROUP BY AUDIT_SPLIT.HEADER_TRAN_NUMBER
    WHERE [AUDIT_HEADER].[ITEM_COUNT] <> Count(AUDIT_SPLIT.HEADER_TRAN_NUMBER)  ;
which has the following error:
Syntax error (missing operator) in query expression 'AUDIT_SPLIT.HEADER_TRAN_NUMBER WHERE [AUDIT_HEADER].[ITEM_COUNT] <> Count(AUDIT_SPLIT.HEADER_TRAN_NUMBER)'

Any thoughts very welcome