Division 3.1 Overview

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 will take into account for its audit work, as established by Article 127(3) of the Regulation (EU) No 1303/2013.

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 127(5) of Regulation (EU) No 1303/2013.

For an ETC programme, reference to specific audit arrangements and explanation on how the audit authority intends to ensure the coordination and supervision process with the group of auditors from the other Member States concerned by this programme and description of the rules of procedure adopted under Article 25(2) of Regulation (EU) No 1299/2013.