Linux track all files accessed by process?

Try doing this as a starter :

lsof -p <PID>

this command will list all opened files, fd, sockets...

For your special needs, see what I can offer as a solution to monitor a php script :

php foo.php & _pid=$!
lsof -r1 -p $_pid
kill %1 # if you want to kill php script

As a better alternative, I recommend the use of strace :

strace -f -t -e trace=file php foo.php

or for an already running process :

strace -f -t -e trace=file -p <PID>

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