{
  "url": "https://openlegislation.uk/eu-regulation-2015-207/annex-IX/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-207/annex-IX/division-3.json",
  "legislation": "eur/2015/207",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/207 of 20 January 2015 laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-207",
  "path": "annex/IX/division/3",
  "kind": "division",
  "number": "3",
  "heading": "CHANGES TO THE AUDIT STRATEGY",
  "text": "This section shall include the following information:\n3.1 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).\n3.2 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.",
  "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/2015/207/annex/IX/division/3",
    "retrieved_at": "2026-11-01T14:46:53.697481+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."
}