The major changes are the 'Context' of the organisation and the'RBT'. Both of these would therefore require changes/additions to the audit of the Top Management. Since these would have already been considered by a compliant organisation, I suggest adding some questions on the following lines:
1. What are the changes, if any, in the Context of our organisation, that are relevant to QMS?
2. What are the changed/additional Risks, if any, identified by the company that would impact our QMS (or our ability to meet the customer requirements)adversely?
3. What changes, if any, have been made in the Planning of QMS, in case of changes (if at all) identified above? Does the changed QMS Planning reflect the identified changes effectively?
Since the standard does not require any documented evidence, the auditor will have to interact with the CEO (or whosoever is the TOP management) of the company.However practical wisdom would suggest that the company have some form of document (may be for internal use only) so that the implementation of these requirements can be objectively verified.