# Commission Implementing Regulation (EU) 2015/1386 of 12 August 2015 laying down detailed rules implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for the management declaration, the audit strategy, the audit opinion and the annual control report, Division 3.1: Overview

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

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.

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/II/division/3/division/3.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-3/division-3.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.