SharePoint Audit Policy:
View
This audit flag corresponds to the "Opening or downloading documents, viewing items
in lists, or viewing item properties" check box on the "Site collection audit settings"
page in Site Collection Administration.
This audit flag and its events track the viewing of pages, lists, libraries and
documents.
Enabling this audit policy at the site collection level will result in events being
logged for each and every page view. We recommend enabling this audit policy only
on specific libraries or lists;
click here
for more details.
SharePoint does not audit individual list item views;
here's why.
When you view an individual document, SharePoint frequently generates 1 or 2 library
viewed events in addition to the document viewed event that you expect.