ISO 9001:2000 Audit Procedures, Second Edition

Checklists, if developed for a specific audit and used correctly, can:
act as a sampling plan and time manager;
be provided to the auditee ahead of the on-site audit;
be used as an information base for planning future audits;
ensure a consistent audit approach;
ensure that adequate evidence is obtained;
ensure that the audit scope is being followed;
help an auditor to perform better during the audit process;
help to ensure that an audit is conducted in a systematic and comprehensive manner;
provide a means of communication and a place to record data for use for future reference;
provide a repository for notes collected during the audit process (i.e. audit field notes);
provide a record that the QMS was examined;
provide objective evidence that the audit was performed;
provide structure and continuity to an audit;
serve as a memory aid.