Date Accessed vs Least Recently Accessed Report

Hi All,

So we are setting up quotas and sending out the reports for large files and Least Recently Accessed reports. And I have noticed two things since I activated fsutil behavior set disablelastaccess 0. 

1. Does the Least Recently Accessed Report use the Date Accessed attribute or some other attribute?

2. The Date Accessed attribute appears to change when you just go into that directory and list all the files. Not helpful. How do I determine when a file is actually accessed/opened/read, not just listing of the directory names?