I dont think there are changes to the process, but the topics and the questions asked will need to reflect the changes to the standard. Auditors will need to develop a good working understanding of these changes. For example, context of the organisation will be checked by the auditor to see if there is evidence that an context has been looked at by the company. Evidence would be sought, depending on the type of business. The auditor needs to get this clarification that the views of interested parties has been reviewed.