There's an official Document called "SAP Standard Upgrade & Enhancement Management" (link) that provides (a lot of detail) info in the process.
A General overview on the Upgrade-Process is given in this Blog : link
Depending on your exact role (ABAPer? TechLead? Knowledge of Customizing?) several tasks could be assigned to you ...
Checking the SPAU-list and making code adjustements where needed is obviously (one of) the Main Task(s) ...
See the general Wiki on Upgrade : link
See the Wiki on SPDD / SPAU : link
check this link.
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