# 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 3.3: Audits of operations

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

Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 34(1) Regulation (EU) No 223/2014 and Article 6 of Commission Delegated Regulation (EU) No 532/2014 and other specific procedures in place for audits of operations, namely related with the classification and treatment of the errors detected, including suspected fraud.

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Source: https://www.legislation.gov.uk/eur/2015/1386/annex/II/division/3/division/3.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-3/division-3.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.