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A Reconciliation Discrepancy report is a type of report that can only be generated via QuickBooks Desktop. To pull this report in QuickBooks Online, you'll have to click the History by account. This shows any transactions that were changed since your last reconciliation.
To pull up this report, please follow the steps below:
Select Accounting in the left navigation menu.
Go to Reconcile tab.
From the upper right hand, click on the History by account link.
Tap the drop-down arrow under the Action column.
Once it opens, you'll see Reconciliation Change Report.
If you have created adjustments during the reconciliation process, you can use the same report to locate it. You can read through this article for more information: How do I find Previous Reconciliation Adjustments?.
Also, I'm adding these articles that will help you manage your reconciliation: