From IEEE Software Engineering Standards Collection:
IEEE Std 730. This standard has legal liability as its basic rationale. It is directed toward the development and maintenance of critical software, that is, where failure could impact safety or cause large financial or social losses. The orientation is toward delineating all of the planned and systematic actions on a particular project that would provide adequate confidence that the software product conforms to established technical requirement. The standard establishes a required format and a set of minimum contents for software quality assurance plans.