@Muhammad Zeeshan, Thanks for posting in Q&A. In General, Attack surface reduction rules support a merger of settings from different policies, to create a superset of policy for each device. Settings that aren't in conflict are merged, while settings that are in conflict aren't added to the superset of rules.
And it is not recommended to set both audit and block mode for the same rule on the same device. This can cause conflicts and unexpected behavior. It's best to choose one mode or the other for each rule on each device. If you want to test a rule before enabling it, it's recommended to use audit mode first.
Hope the above information can help.
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