This European standard defines requirements for the preparation and execution of the audit process. Additionally, it defines the content and composition for the audit reporting of conformity and process effectiveness to the 9100-series standards, the organization's quality management system documentation, and customer/regulatory requirements. The requirements in this standard are additions or represent changes to the requirements and guidelines in the standards for conformity assessment, auditing, and certification as published by ISO/IEC (i.e., ISO/IEC 17000, ISO 19011, ISO/IEC 17021). When there is conflict with these standards, the requirements of the 9101 standard shall take precedence. NOTE 1 In this standard, the term "9100-series standards" comprises the following quality management system standards: 9100, 9110, and 9120; developed by the IAQG and published by various national standards bodies. NOTE 2 In addition to this standard, IAQG publishes recommended practices that can be used by audit teams when executing the audit process. This standard shall be used for audits of 9100-series standards by CBs for certification of organizations, under the auspices of the aviation, space, and defense industry certification scheme [also known as Industry Controlled Other Party (ICOP) scheme]. The ICOP scheme requirements are defined in the 9104-series standards. NOTE 1 Conflicts between 9104-series standards and this standard will be escalated to IAQG and resolved by an IAQG decision(s). NOTE 2 Relevant parts of this standard (e. g., 4.2.1, 4.2.2, 4.2.3, and 4.2.4) can be used by an organization in support of internal audits (1 st party) and external audits at suppliers (2 nd party). This includes the audit methodology, guidance material, and document formats [e. g., audit reports, Nonconformity Reports (NCRs), other documents described in the Annexes]. In such case, the words "Certification Body" or "CB" should be read as "auditor" or "auditing organization" as appropriate.