rsau/SQL-Audit/filesize is a SAP Parameter attribute which is used to control Maximum Size of a File of the SQL Audit information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
Maximum size of a file that the SQL audit generates. If this is
exceeded, the current file is closed and another file is opened. (In
extreme cases, an SQL audit file can be larger than the parameter
specifies.)
The SQL audit files can be very large. The administrator needs to ensure
that there is enough disk space available.
If only a whole number is specified, the unit is bytes. If a "k" or "K"
(without a space) directly follows a whole number, the unit is
kilobytes. If an "m" or "M" (without a space) directly follows the whole
number, the unit is counted in megabytes.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.