An audit trail for the desktop would be necessary if passwords are required to use the application. In QuickBooks for example, the single user still requires a password. So if Mr A who was using the system is leaving the organization, a new user profile will be created for Mr B who is the next user. Now in audits, you can easily see who created what and who edited what.
I raised that issue here Audit trail Feature suggestion (User History on Documents)
Going forward I fully support the idea of introducing audit trail (password also) for desktop if it wont cost so much to get it added and if it wont put any price on the desktop version.
I also believe that the Server and Cloud version’s Audit trail must be improved especially after the introduction of the API thing Manager is soon to get.