Or this maybe:
with MaxDates as (select id, MaxMod = max([Modified on]) from @Audit a group by id)
select a.id,a.Owner, a.[Modified on],a.Value
from @Audit a
join MaxDates m on a.id = m.id and a.[Modified on] = m.MaxMod
If you haven't even tried to resolve your issue, please don't expect the hard-working volunteers here to waste their time providing links to answers which you could easily have found yourself.