Unnecessary line

[jsf9k]

This line is unnecessary. The default shell is /bin/bash now. See here for more details.

[dav3r]

That line appears to be necessary to ensure that the user is created with /bin/bash as its default shell on every system. When I comment that line out and run the create playbook against a Debian 10 host, I see the following in /etc/passwd:
audit:x:1005:1008::/home/audit:/bin/sh

rather than the desired:
audit:x:1005:1008::/home/audit:/bin/bash