The 3rd Edition of QS in 184.108.40.206, indicates that "The supplier Shall conduct audits of packaged final Product to verify conformance to all specified requirements at an appropriate frequency." We do not do final audits at any frequency as we believe that we have a system that will prevent defective product from reaching the packaging stage. I would hate to add the extra expense of auditing what has already passed through our process. Do these audits HAVE to be conducted and if so where is the value added to the customer. The old saying that you can't inspect quality into the product is really true. Auditing a product after you have just handled it seems like a true non value added activity.