Auditing in Linux ?

I have beeing working with MS NT and Backoffice for the last four+ years.

I have been searching and hvae not had too much success. I have used Unix years back and started playing with Linux this past year.

Is there a way to monitor file access in Linux? Anyone who has seen NT auditing, this is the type of thing I am looking for, what user opened which file , when, etc?

If you could give the name of the tools ,etc.