DAX Query

Hello Experts,
I want to calculate average of a measure NR:

NR=VAR CurrentDate = MAX('Dim - Calendar'[Fiscal Year ID])


VAR result =
    CALCULATE(
        COUNTROWS('Audit'),
        FILTER(
            ALLEXCEPT('Audit', 'Audit'[NAME]),
            'Audit'[RATING] = "Needs Refinement" &&
            
            'Audit'[FISCAL_YEAR_ID] = CurrentDate
        ),
        CROSSFILTER('Dim - Calendar'[Date], 'Audit'[PLANNED_START], None)
    )

VAR max_notblank =
    CALCULATE(
        MAX('Audit'[FISCAL_YEAR_ID]),
        FILTER(
            ALLSELECTED('Audit'),
            'Audit'[FISCAL_YEAR_ID] < CurrentDate ||
            
            'Audit'[FISCAL_YEAR_ID] <> BLANK()
        ),
        CROSSFILTER('Dim - Calendar'[Date], 'Audit'[PLANNED_START], None)
    )

VAR result1 =
    CALCULATE(
        COUNTROWS('Audit'),
        FILTER(
            ALLEXCEPT('Audit', 'Audit'[NAME]),
            'Audit'[RATING] = "Needs Refinement" &&
            
             'Audit'[FISCAL_YEAR_ID] = max_notblank)
        ),
        CROSSFILTER('Dim - Calendar'[Date], 'Audit'[ENGAGEMENT_PLANNED_START], None)
    )
if(result = blank(),result1,result)

  for this I have written averagex(values(Audit[Name]),[NR]),
here it is getting only result value, eeven I have data for previous year for other names.

here for the selected year we only have data for one name, but as per my measureNR, we have 5 records as it is checking previous year too.now I want average of NRlike(6+4+5+10+11)/5=7.2. As averagex is not working I tried to create two different measures like(sumof NR/countof NR),I succeded in creating sum of NR measure but not count of NR

please help