DROP SERVER AUDIT (Transact-SQL)
Drops a Server Audit Object using the SQL Server Audit feature. For more information on SQL Server Audit, see SQL Server Audit (Database Engine).
You must set the State of an audit to the OFF option in order to make any changes to an Audit. If DROP AUDIT is run while an audit is enabled with any options other than STATE=OFF, you will receive a MSG_NEED_AUDIT_DISABLED error message.
A DROP SERVER AUDIT removes the metadata for the Audit, but not the audit data that was collected before the command was issued.
DROP SERVER AUDIT does not drop associated server or database audit specifications. These specifications must be dropped manually or left orphaned and later mapped to a new server audit.