Spreadsheet auditing is an important responsibility but is a detailed, time-consuming and expensive task usually carried out by acknowledged experts. However without access to the history of changes to a workbook an auditor must repeat their analysis from scratch each time the workbook is audited.
By contrast, with access to a history of the changes to a workbook an auditor is able to focus on those areas of a workbook which may no longer be correct and is able to work by reference to the last version known to be correct. This can save time, reduce cost and improve outcomes. It also allows changes to be rolled back if they are incorrect or otherwise not needed.