An auditing policy can be defined for a specific database or as a default server policy in Azure (which hosts SQL Database or Azure Synapse):
* A server policy applies to all existing and newly created databases on the server.
* If server auditing is enabled, it always applies to the database. The database will be audited, regardless of the database auditing settings.
* Enabling auditing on the database, in addition to enabling it on the server, does not override or change any of the settings of the server auditing. Both audits will exist side by side.
Note:
The Server Audit Specification object belongs to an audit.
A Database Audit Specification defines which Audit Action Groups will be audited for the specific database in which the specification is created.
Reference:
https://docs.microsoft.com/en-us/azure/azure-sql/database/auditing-overview