1. Alfresco Content Services 7.0 Documentation, Auditing technical overview: In the section describing the audit architecture, it states, "The AuditFilter interface can be used to reject audit events produced so that their values are never used by audit configurations." This explicitly confirms the role of audit filters in rejecting events.
Source: Alfresco Community Edition 7.0 Documentation, Administering -> Auditing -> Auditing technical overview.
2. Alfresco Public API JavaDocs: The org.alfresco.repo.audit.AuditFilter interface contains the method boolean isEnabled(Map auditMap). The implementation of this method determines whether the event (represented by the auditMap) is enabled (i.e., not rejected) for auditing.
Source: Alfresco Repository Public API, org.alfresco.repo.audit.AuditFilter interface documentation.