Audit files represent the difference between your latest backup and the current database contents. Generally, you only need to use them if your database becomes unusable or corrupted, although you can also use the Audit file to roll back changes you do not want; for example, where an updating Report has produced incorrect results in your database.
If your database has become corrupted, you can use the Audit files to bring the backup copy up to date when your application is recovered. It is recommended that you copy the database audit files to tape soon after they are created, and that you keep the tape for at least two generations. These files are used for DMS recovery.