# 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: CHANGES TO THE AUDIT STRATEGY

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

This section shall include the following information:
3.1 Details of any changes that have been made to the audit strategy, and explanation of the reasons. In particular, indicate any change to the sampling method used for the audit of operations (see section 5 below).
3.2 Differentiation between the changes made or proposed at a late stage, which do not affect the work done during the reference period, and the changes made during the reference period, that affect the audit work and results. Only the changes compared to the previous version of the audit strategy are included.

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