Due to the difference of suppliers' own conditions (each has its own advantages and disadvantages), there must be objective scoring items as the basis for selecting qualified suppliers. Therefore, the supplier audit should develop detailed audit content, usually including the following items.

     (1) operating status of suppliers. It mainly includes the supplier's operation history, principal's qualifications, registered capital amount, number of employees, completion record and performance, major customers and financial status.

     (2) production capacity of the supplier. It mainly includes whether the supplier's production equipment is advanced, whether the production capacity is fully utilized, the space distance of the plant, and whether the production and operation personnel are sufficient.

     (3) technical ability. It mainly includes whether the technology of the supplier is developed by itself or imported from abroad, whether there is cooperation with internationally renowned technology development institutions, technical evaluation of existing products or trial products, product development cycle, number of technical personnel and education level, etc.

     (4) management system. It mainly includes whether the production process is smooth and reasonable, how the output efficiency is, whether the material control is computerized, whether the production plan changes frequently, whether the procurement operation provides a good basis for the cost calculation.

     (5) quality management. It mainly includes quality management policies, policies, implementation and implementation of quality management system, manual of quality management system, operation plan of quality assurance, target of annual quality inspection, evaluation level of political institutions, and ISO9000 certification.