[SQL] Can the function exists be used with a return value from the select?

what error in this code

if exists(select top 1 @entNum = entNum from View_Entry where typeID=@typeID and DocID= @entDayID)
begin
delete from [tbEntry] where [DocID]=@entDayID and [typeID]=@typeID
end
else
begin
select @entNum =ISNULL(max(entNum)+1,1) from dbo.tbEntry
end


error Messages

Msg 102, Level 15, State 1, Procedure tr_EntDay_tbEntry_INSERT_UPDate, Line 19 Incorrect syntax near '='. Msg 156, Level 15, State 1, Procedure tr_EntDay_tbEntry_INSERT_UPDate, Line 23 Incorrect syntax near the keyword 'else'.
​

I con not find error

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