In August 2021, the PCAOB barred two former Ernst & Young LLP (E&Y) employees from auditing public companies, alleging they provided misleading documents to PCAOB inspectors who were evaluating the audit firms work. One partner was barred for three years, and a senior manager was barred for two years. The PCAOB said that shortly before its inspectors were to inspect an E&Y audit of an unidentified company, the two auditors created, backdated, and placed in the audit files a document concerning the valuation of one of the audit clients investments. One of the auditors allegedly authorized other members of the audit team to alter other working papers in advance of the inspection. The changes were not disclosed to the PCAOB. E&Y indicated that the conduct of the two auditors had no impact on the clients financial statements or on E&Ys audit conclusions. a. Give 3 examples that would Corroborate this to be true