Every major breach involving cryptocurrency, blockchain, and ICO solutions to date can be traced to poorly implemented smart contracts, so it is welcome that Blockgeeks have had a go at establishing guidelines for smart contract auditing.  You can find it here:

https://blockgeeks.com/guides/audit-smart-contract/

Their approach looks well thought out and quite thorough, but focuses mainly on the code base. While a technology audit is obviously a necessary component of smart contract assurance, a full audit will require two additional components. The first is a business audit, in which the executives of the business using the smart contract are provided assurance that the contract does what they think it does in business terms. The second is a legal audit; since DLT solutions by definition involve multiple parties, a smart contract is also a real contract, and DLT solution owners will need legal confirmation that their contracts are binding, lawful, and enforceable.

The last thing we need is for this three-part approach to be formally adopted by an internationally recognized standards body, so that enterprise architects around the world Kudos to Blockgeeks for taking this on.

 
–photo sourced from the original Blockgeeks article