The administration and maintenance of Microsoft Exchange Server to ensure secure, reliable, and efficient email and collaboration services across an organization.
Exchange Online has audit logging enabled by default on the org level, as detailed here: https://learn.microsoft.com/en-us/microsoft-365/compliance/enable-mailbox-auditing?view=o365-worldwide
Thus, the AuditEnabled parameter doesn't really matter. If you need to disable it for a particular mailbox, you create a "bypass" via the Set-MailboxAuditBypassAssociation cmdlet, as explained in the article above.