For audits under the jurisdiction of the PCAOB, auditors must document significant findings or issues and actions

Question:

For audits under the jurisdiction of the PCAOB, auditors must document significant findings or issues and actions taken to address them. One of the significant findings that auditors are required to document and address are audit adjustments. What are audit adjustments? Why might the PCAOB care if management refuses to make an audit adjustment that the auditor recommends?