The Public Company Accounting Oversight Board has published a series of staff questions and answers on how to adjust prior-period financial statements that had been audited by a predecessor auditor.
Among other points, the Q&A notes that:

The Public Company Accounting Oversight Board has published a series of staff questions and answers on how to adjust prior-period financial statements that had been audited by a predecessor auditor.
Among other points, the Q&A notes that: