the situation goes like this the series of PO jumped from 21-24 I think odoo will not likely allow you to do this unless you deleted the PO so I would like to know the history of the transactions if is there any.
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If the PO# jumped from 21-24, that's mean either the PO deleted or someone change the PO sequence manually from Technical -> Sequences
You can view the metadata (After enable developer mode) of the PO21 and PO24 and see the id numbers if there is a gap that's means it's deleted, if there is no gap that's mean someone change the sequence from Technical -> Sequences.
Generally, There is no audit log out of the box in Odoo, but there is a module from OCA for that purpose:
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