The Software Assurance Guidebook, NASA-GB-A201, issued in September, 1989, provides an overall picture of the NASA concepts and practices in software assurance. Second level guidebooks focus on specific activities that fall within the software assurance discipline, and provide more detailed information for the manager and/or practitioner. This is the second level Software Quality Assurance Audits Guidebook that describes software quality assurance audits in a way that is compatible with practices at NASA Centers. For a more generalized view of how software quality assurance audits relate to Software Assurance, refer to the Software Assurance Guidebook, document number NASA-G8-A201.The NASA Software Assurance Guidebook classifies the software quality assurance (SQA) audit as a fundamental quality assurance technique. It is the intent of this guidebook to further define audits, describe the audit process, and provide a sample checklist that can be tailored for use in an audit. The guidebook is written for quality assurance practitioners who will perform audits, software developers who will be audited, and for software project managers and acquirers who have to decide the extent of auditing to be done.