# Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities, Division (3): CHANGES TO THE AUDIT STRATEGY

Extent: E+W+S+N.I.

This section shall include the following information:
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).

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Source: https://www.legislation.gov.uk/eur/2014/1042/annex/II/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1042/annex-II/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.