Our auditors are currently trying to build a digital approach to the IFRS16 audit but as there is not a report which currently shows all the in life changes (i.e. rent reviews etc) they are struggling to build a recalculation model that will give a tolerable reconciling difference. If there was a report which could be taken out with all the in life changes on a lease that they could feed into their model it would allow us to reduce our substantive sampling and make for an easier audit process.
A high level overview of this can be found in the audit report. From the audit report you can select the in life changes in the audit category which can be exported.