Contents
- 1. The audit authority shall establish the method for the sel…
- 10. The audit authority may stratify a population by dividing…
- 11. The audit authority shall evaluate the reliability of the…
- 12. Where irregularities or a risk of irregularities have been…
- 13. The audit authority shall analyse the results of the audit…
- 14. On the basis of the results of the audits of operations fo…
- 2. In addition to the explanations provided in the audit stra…
- 3. A sample shall be representative of the population from wh…
- 4. For the purpose of application of Article 127(1) of Regula…
- 5. The sampling method shall ensure a random selection of eac…
- 6. The sampling unit shall be determined by the audit authori…
- 7. Where the total expenditure relating to a sampling unit fo…
- 8. Where conditions for the proportional control provided for…1 change
- 9. All expenditure declared to the Commission in the sample s…1 change
3.A sample shall be representative of the population from which it is selected and enable the audit authority to draw up a valid audit opinion in accordance with Article 127(5)(a) of Regulation (EU) No 1303/2013. That population shall comprise the expenditure of an operational programme or group of operational programmes covered by a common management and control system, which is included in the payment applications submitted to the Commission in accordance with Article 131 of Regulation (EU) No 1303/2013 for a given accounting year. The sample may be selected during or after the accounting year.
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