1. ISO 19011:2018, Guidelines for auditing management systems, Clause 6.2.4 "Responsibilities of guides and observers". This section outlines the guide's role, which includes assisting the audit team and witnessing the audit. It explicitly excludes interfering with the audit, which would include participating in the formulation of conclusions.
2. ISO/IEC 17021-1:2015, Conformity assessment — Requirements for bodies providing audit and certification of management systems — Part 1: Requirements, Clause 9.2.2.2. This clause notes that guides are not auditors and should not influence or interfere with the conduct of the audit. Drafting conclusions would be a direct interference.