{
  "url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1386/annex-II/division-4.json",
  "legislation": "eur/2015/1386",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1386",
  "path": "annex/II/division/4",
  "kind": "division",
  "number": "4",
  "heading": "AUDIT WORK PLANNED",
  "text": "This section shall include the following information:\nDescription and justification of the audit priorities and specific objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned.\nAn indicative schedule of audit assignments in relation to the current accounting year and the two subsequent accounting years for system audits (including audits targeted to specific thematic areas), as follows:\nAuthorities/Bodies or specific thematic areas to be audited\nCCI\nOP Title\nBody responsible for auditing\nResult of risk assessment\n20xxAudit objective and scope\n20xxAudit objective and scope\n20xxAudit objective and scope",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1386/annex/II/division/4",
    "retrieved_at": "2026-11-01T14:46:31.645404+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}