There is normally a stock count annually by the finance people to confirm system balance, can a person recording transactions of fixed assets participate in fixed assets stock count by finance?

Success of verification audit lies in independent  assessment process no matter who else participates in the verification program.

As long as the person doing verification is diligent  nothing can impact the correctness of the exercise.

It is not advisable, these responsibilities need to Elbe clearly segregated. However, like all controls one would want to weigh the cost and benefits of such controls and make a judgement call.

Stock count normally done by internal audit department or finance department and also by Externa Auditors (in large companies). Stock count is normally done on the inventory which business buys and sell for their day to day operations. Fixed Asset Audit is not a huge and time consuming activity. Being a person recording transactions for fixed asset does'nt stop someone to participate in stock count provided his own work will not suffer.