Thanks for asking the Community for your concern, @denniaccounting. Yes, you're right. You need to sign in as an admin to access the audit log. 

You can check out this article to learn more about using the audit log in QuickBooks Online. 

For future reference, read through this article to know more about changing the primary admin for your company.

Let me know if you have additional concerns, @denniaccounting. I'd be here to guide you more.