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 34(1) of Regulat…
- 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…
- 9. All expenditure declared to the Commission in the sample s…
12.Where irregularities or a risk of irregularities have been detected, the audit authority shall decide on the basis of professional judgement whether it is necessary to audit a complementary sample of additional operations or parts of operations that were not audited in the random sample in order to take account of specific risk factors identified.
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