SELECT
       event_time ,
       session_server_principal_name AS UserName ,
       server_instance_name ,
       database_name ,
       object_name ,
       statement
  FROM sys.fn_get_audit_file('C:\AUDITs\*.sqlaudit', DEFAULT, DEFAULT)
WHERE
      action_id = 'SL'
  AND
       database_name = 'ACMEDB';