sp_audit "cmdtext"

If you specify pass for an option and later specify fail for the same option, or vice versa, the result is equivalent to specifying on. Adaptive Server generates audit records regardless of whether events pass or fail permission checks.

The options for sp_audit are NULL, on, or off apply to all auditing options.

pass and fail apply to all options except cmdtext, errors, and adhoc. For these options, only on or off applies. The initial, default value of all options is off. If you select the cmdtext option to either pass or fail, Adaptive Server replaces the value with on