The Rescue rights option allows you to control which users should be able to log on if problems with the authorization cache or auditing service are preventing all other users from logging on. For example, if you have a computer with sensitive information, such as credit card numbers or intellectual property, you might require auditing for all users in the role with access that computer. If the auditing service is stopped or removed on that computer, no one would be able to log on and use the computer until auditing is restored. If you create a role with the Rescue rights option selected, only the users assigned to that role are able to log on and continue working until the problem that caused the lockout is found and fixed.
Users who are in a role granted access because they have rescue rights can still be audited through the system logging facility. However, their activity is not recorded in the audit store database if the auditing service is not available.