Does an transaction get audited when in starts?

Document ID : KB000120027
Last Modified Date : 06/11/2018
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Does the audit record get generated when a transaction starts? Or when it ends (or sometime in between start and end)? Would it be normal for there to be no audit record for a transaction did not complete? 
Audit entries usually only get generated for violations or if the user or the resource is being audited via AUDIT attribute or the resource is on the AUDIT record.

If the user or the resource is being audited, it doesnt matter if didnt complete and audit record will be written. The security check occurs when the transaction is started and when the audit record is written.