We examine whether the adoption of new accounting standards creates implementation challenges by analyzing disclosed audit adjustments. Using material variance announcements from Singapore-listed firms (2010-2024), we find substantial heterogeneity in implementation outcomes. Following IFRS 16 (Leases) adoption, firms disclosing lease-related audit adjustments more than tripled. We employ difference-in-differences designs comparing firms most exposed to standard implementation challenges with less-exposed firms. IFRS 15 (Revenue from Contracts with Customers) generated the largest differential treatment effect, with affected industries experiencing 6.7% greater adjustment increases. IFRS 9 (Financial Instruments) also created significant challenges, while IFRS 13 (Fair Value Measurement) showed no significant change. These patterns demonstrate that standards introducing new recognition and measurement requirements generate implementation errors, while those consolidating existing practice do not. Our findings reveal that transition periods for recognition-based standards represent systematic audit risk factors requiring expanded procedures and extended support.