NO, I believe that assumption wrong.

Oracle says regardless of whether database auditing is on or off, an OS audit file will always by generated upon server startup or shutdowns. REGARDLESS!

As a matter of fact, I have turned of database auditing (AUDIT_TRAIL=NONE) and an OS audit file continues to be generated whenever I login as sysdba. At this point, it only audits that I logged in as sysdba, and nothing else, but nonetheless, it audits even with database auditing off.

So again, the question remains unanswered....

"Where in thr OS audit trail does it state whether database auditing was on or off on startup???"