The Status Report has similar logic to work out the 'arrows' for each of the status (ie bring back the current record, and compare to the previous record).
The jaspersoft version of the status report uses a DWH view, but below is copied from a pervious version of BO:
ROW_NUMBER ()
OVER (PARTITION BY rr2.odf_parent_id
ORDER BY rr2.cop_report_date DESC, rr2.id DESC)
report_order
The report_order will be 1 for the first record, 2 for the second record. Check out the Status Report as the full logic should be in there, which you can then translate back for your Audit data.