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In general, we will check the following aspects for a factory audit:

Factory/Company Overview
Management
Production capability
Quality Assurance System
Production Process Management
R & D
Certification & Photos
Other Points from customer

Below is a brief OUTLINE of our audit report:

Content
Section 1: Company Overview
1.1 Legal Validity
1.2 Company Building Information
1.3 Communication Infrastructures
1.4 Products Markets
Section 2: Management
2.1 Company Chart
2.2 Employee Headcount
2.3 Management
2.4 Working force training
2.5 Working Condition (Safety)
Section 3: Production Capacity
3.1 Annual Production Capacity (Previous Year)
3.2 Production Capacity
3.3 Production Machinery
3.4 Testing Machinery
3.5 Subcontractors
3.6 Daily output check
Section 4: Quality Assurance
4.1 Quality Management System Certification
4.2 Product Certification
4.3 Quality Control Management
4.4 Supplier Management
4.5 After Sales Service
Section 5: Production Process Management
Section 6: R & D Capacity
Section 7: Other Points from customer
Section 8: Certification & Photos

Parts of Factory Audit Report:

more information at http://www.china-qualityinspection.com/Factory-Audit-Supplier.html