There are two kinds of adjustments: an adjustment transaction (pontual), or re-interpreting what happened (systemic). The event sourcing pattern is useful on both situations.
Sometimes you need to replay events to have a correct report because your interpretation at the time was incorrect or it needs to change for whatever reason (external).
Auditing isn't about not changing anything, but being able to trace back and explain how you arrived at the result. You can have as many "versions" as you want of the final state, though.
There are two kinds of adjustments: an adjustment transaction (pontual), or re-interpreting what happened (systemic). The event sourcing pattern is useful on both situations.
Sometimes you need to replay events to have a correct report because your interpretation at the time was incorrect or it needs to change for whatever reason (external).
Auditing isn't about not changing anything, but being able to trace back and explain how you arrived at the result. You can have as many "versions" as you want of the final state, though.