OpenLegislation

Division (3) CHANGES TO THE AUDIT STRATEGYF1

United Kingdom

Original text. Later amendments are not shown.

This section shall include the following information:

  1. 3.1

    Details of changes that have been made to the audit strategy and an explanation of the reasons for those changes, in particular details of any modifications to the sampling method used for audits of expenditure (see section 5 below).

Annotations

Textual amendments

F1

Inserted by Commission Delegated Regulation (EU) 2018/1291 of 16 May 2018 amending Delegated Regulation (EU) No 1042/2014 supplementing Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities.