Per my test, I could reproduce your issue, it seems like audit log only record view and update event for attachments.
I try to delete the attachments and upload again, the report only log the new file with update.
In addition, following events are available for normal documents and items:
Opened and downloaded documents, viewed items in lists, or viewed
item properties (This event is not available for SharePoint Online
sites)
Edited items
Checked out and checked in items
Items that have been moved and copied to other location in the site
collection
Deleted and restored items
Changes to content types and columns
Search queries
Changes to user accounts and permissions
Changed audit settings and deleted audit log events
Workflow events
Custom events