"General This 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 egulatory 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 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 In addition to this standard@ IAQG publishes recommended practices that can be used by audit teams when executing the audit process. Application 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 Conflicts between 9104-series standards and this standard will be escalated to IAQG and resolved by an IAQG decision(s). NOTE Relevant parts of this standard (e.g.@ clauses 4.2.1@ 4.2.2@ 4.2.3@ and 4.2.4) can be used by an organization in support of internal audits (1st party) and external audits at suppliers (2nd 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."