CREATE OR REPLACE TRIGGER audit_emp_values
AFTER DELETE OR INSERT OR UPDATE ON emp
--REFERENCING old_emp AS :old new_emp AS :new
REFERENCING OLD AS old_emp  NEW AS new_emp
FOR EACH ROW
 BEGIN
    INSERT INTO audit_emp_values (user_name,
     timestamp, id, old_last_name, new_last_name,
      old_title, new_title, old_salary, new_salary)
    VALUES (USER, SYSDATE, :old_emp.empno, :old_emp.ename,
   :new_emp.ename, :old_emp.job, :new_emp.job, :old_emp.sal, :new_emp.sal);
 END;

REFERENCING [OLD AS :old_name] [NEW AS :new_name]