Glossary / Audit trail · Also called audit log, change history

How it works

Mistakes and fraud both hide in edits. An invoice changed from $5,000 to $500 after it was paid, a vendor's bank details changed, a deleted cheque: the audit trail shows each of these with the user's name and the time.

Auditors and tax authorities expect records that show changes, not just final figures. In Canada, the CRA expects electronic records to be kept with an audit trail; in the US, the IRS expects records that support every item on the return. An audit trail also settles arguments in a shared office about who changed what.

Worked example: Tracing a changed invoice

An owner sees that invoice 1042 shows $1,850 on the A/R report, but the customer says the quote was $2,150. The audit trail shows the invoice was created at $2,150 on March 2 by the owner and edited to $1,850 on March 9 by a staff user.

The owner asks the staff member, learns a $300 discount was agreed by phone, and adds a note to the invoice. Without the trail, nobody would know which figure was original.

In AcboBooks

The Audit Trail report shows who changed what and when, including closed-period overrides, and the audit log can be exported. Each user signs in with their own name, and an accountant connected with an invite code appears under their own name too.

Related terms

Related on this site

Sources

Updated October 25, 2026. General information, not tax, legal or accounting advice. Rules and rates change; check with the IRS, the CRA, your state or province, or your accountant.

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Audit trail