CRM doesn't actually store the 'new value' in the audit log. The previous value is stored, but the 'new value' is derived when you read the audit data, either from the next most recent change to that field in the audit log, or from the current value. This can lead to inaccurate information if auditing has been disabled, then reenabled. Another possibility is that CRM stores the audit data for datetime fields as text. There is the potential for this to be misleading if different users have different date formatting settings
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