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
9.All expenditure declared to the Commission in the sample shall be subject to audit.However, depending on the characteristics of sampling unit, the audit authority may decide to apply sub-sampling. The methodology for selection of the sub-sampling units shall follow the principles allowing projection at the level of the sampling unit.
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