How does ISO 19011 recommend auditors select audit criteria?

Audit criteria should be selectedaccording to the requirements of the management system standard (e.g., ISO/IEC 42001:2023)and theorganization’s objectives.

PerISO 19011:2018 – Clause 5.4.2, audit criteria must be defined based onstandards, statutory requirements, internal policies, procedures, and contractual obligationsrelevant to the audit.

Random selection or convenience-based criteria are not acceptable in professional audit practice.