What my friend Howste has mentioned was my understanding too and it was for long.Even I used to explain in training sessions that travel time and lunch breaks shall not be calculated.It was changed during one audit in China,the local auditor explained me that few CBs there include lunch hours in audit day calculation.So I started some research and following is my finding from a well established document i.e IAF MD 5
1.2 Auditor Day
The duration of an auditor day is normally 8 hours and may or may not include travel time or
lunch depending upon local legislation:mg:.
Request to my auditor friends: Kindly don't misuse this information,if you are paid for eight hours
There was a thread few months back where Sydney gave lot of inputs on the subject.