Division 3.1 Overview

Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification and treatment of the errors detected.

Reference to the internationally accepted audit standards that the audit authority shall take into account for its audit work, as established by Article 34(3) of Regulation (EU) No 223/2014.

Reference to the procedures in place for drawing up the control report and audit opinion to be submitted to the Commission in accordance with Article 34(5) of Regulation (EU) No 223/2014.