To start with: For software (or any product I guess) quality can be seen from to viewpoints:
- Free from defects
- Appropriate according to the needs of the user
Let's say that I review a software specification if all requirements are SMART requirements (insert alternative acronym if desired). Does this support quality of type 1 or 2 above?
When it comes to reviewing or auditing I think it can be applied towards both objectives above, but it requires a lot more of the reviewer if it is the second objective that is the goal of the audit.