set of policies, procedures or requirements used as a reference against with audit evidence is compared
NOTE 1 Adapted from ISO 9000:2005, definition 3.9.3
NOTE 2 If the audit criteria are legal (including statutory or regulatory) requirements, the terms “compliant” or “non-compliant” are often used in an audit finding.
Source: ISO 19011:2011 (E) – Guidelines for auditing management system. Global Standards