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• For a whole site collection:
  In 'Site Settings' click on 'Audit Settings' or navigate to http://xxxx/_layouts/auditsettings.aspx
  Select the actions you want to audit.
  
• For a particular document library:
  In 'Document Library Settings' : 'Information management policy settings'
  Click to create a local policy and select Auditing and actions
  
• For a particular content type:
  Just create a content type and click on 'Information management policy settings'
  Click to create a local policy and select Auditing and actions
  

To view the Audit Log Reports you have to activate the Reporting feature:

• Navigate to: http://xxxx/_layouts/ManageFeatures.aspx?scope=Site
  Find Reporting and click on 'Activate' (if not activated)
  Go to 'Site Settings' then you should see 'Audit log reports'.
  You can click on the link and then you can select the report you would like to generate.