Yes, ahem, serious replies....I think that culture plays a significant role in how audits can be conducted. I have audited in Germany and France before and it is interesting that even with a common standard, how many different means of application an auditor can see. For instance, different areas of the standard were given different emphases, depending on what country you were in. Of course, each country had a different management structure in which the quality system was applied. One other thing that I though was important was the language. Each of the countries (and I include the USA in here, too) has a different way of stating thoughts and actions. Some have one word to explain how something is done, while others may have two or more words to explain the same thing. For instance, if France, there is a word "processus" that has no direct English equivalent. It is more of a concept in the English language and so, takes several words to explain it. It is very interesting to audit in other countries.....