This standard defines requirements for the preparation and execution of the audit process. In addition, it defines the content and composition for the audit reporting of conformity and process effectiveness to the 9100-series standards, the organisation's QMS documentation, and customer and statutory/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/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 Aerospace Quality Management System (AQMS) standards: 9100, 9110, and 9120; developed by the IAQG and published by various national standards bodies. NOTE 2 In addition to this standard, the IAQG publishes deployment support material on the IAQG website (see http://www.sae.org/iaqg/) 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 organisations, under the auspices of the aviation, space, and defence industry certification scheme [also known as Industry Controlled Other Party (ICOP) scheme]. The ICOP scheme requirements are defined in the 9104-series standards (i.e., 9104/1, 9104/2, 9104/3). NOTE Relevant parts of this standard can be used by an organisation in support of internal audits (1st party) and external audits at suppliers (2nd party).