25 PCAOB, BDO, KPMG: Instances of Documentation Violations LO 5,6 . In August 2019 and 2021, the PCAOB penalized several audit partners and their respective audit firms for alleged providing of misleading documentsto PCAOB inspectors who were evaluating the audit firms work. The PCAOB cited instances of violations of professional standards in the two enforcenatent actions below (for details, see the feature Why It Matters: Evidence-Related Findings in PCAOB Enforcement Actions at the outset of this chapter). Access the PCAOB website and obtain these enforcement actions as background readings: - BDO-Mexico (PCAOB Release No. 105-2019-028) - KPMG-Singapore and KPMG-Germany (PCAOB Release No. 105-2021-4001) a. What is audit documentation, and why is it important to a quality audes? How did the auditors violate audit documentation standards in the: i. BDO-Mexico case? ii. KPMG-Singapore case? b. Given that the auditors' conduct did not affect the client's financial statements or the auditors' conclusions in either of these cases, why was this situation over audit documentation of concern to the PCAOB? c. Suppose your superior asked you to add or alter an audit workpaper after completing an audit engagement. Use the framework for ethical decision making presented in Chapter I to outline your actions in one of the situations described in the BDO-Mexico case