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
8.Where conditions for the proportional control provided for in Article 148(1) of Regulation (EU) No 1303/2013 apply, the audit authority may either exclude the items referred to in that Article from the population to be sampled or maintain the items in the population to be sampled and replace them if selected. The decision to use either exclusion or replacement of sampling units should be taken by the audit authority based on its professional judgement.
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