Months after the fact, someone always asks who changed this price, this limit, this customer record — and when. If the answer has to be reconstructed by reading through logs, that is forensics, not an audit trail. We write ours the other way round: the system records the exact fields that changed and who changed them at the moment of the write, so the answer already exists before anyone asks. What is the last record you wished you could see the full history of?
https://shipmindlabs.com/blog/an-audit-trail-is-a-typed-changeset-not-a-log-line/