SharePoint - Disable / Enable Audit log

$site = Get-SPSite <SiteCollectionUrl>

# Disable Audit log :
$site.Audit.AuditFlags = 0
$site.Audit.Update()

# Check :
$site.Audit.AuditFlags
# Must be : None

# Enable Audit log for view / read :
$site.Audit.AuditFlags = [Microsoft.SharePoint.SPAuditMaskType]::View
$site.Audit.Update()