Table of Contents I. Executive Summary .................................................................................................................................... 1 II. Introduction .............................................................................................................................................. 2 III. Audits and Recounts: Definitions and Distinctions .................................................................................. 4 IV. International Standards for Partial and Full Audits ................................................................................. 6 A. Ownership of the process .................................................................................................................. 6 B. Predetermination of standards and procedures ................................................................................ 7 C. Training and consistent application of standards and procedures .................................................... 8 D. Evidentiary standards......................................................................................................................... 9 E. Right of appeal.................................................................................................................................. 12 V. Operational Considerations for EMBs Managing an Audit Process........................................................ 13 VI. Considerations for Candidate Agents and Observers to an Audit Process............................................ 16 VII. Conclusions and Recommendations ..................................................................................................... 17