Commission Implementing Regulation (EU) 2015/1386 of 12 August 2015 laying down d... (32015R1386)
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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
- 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
- Article 1
- Model for the management declaration
- Article 2
- Models for the audit strategy, the audit opinion and the annual control report
- Article 3
- Entry into force
- ANNEX I
- Model for the management declaration
- ANNEX II
- Model for the audit strategy
- 1.
- INTRODUCTION
- 2.
- RISK ASSESSMENT
- 3.
- METHODOLOGY
- 3.1.
- Overview
- 3.2.
- Audits on the functioning of management and control systems (system audits)
- 3.3.
- Audits of operations
- 3.4.
- Audits of the accounts
- 3.5.
- Verification of the management declaration
- 4.
- AUDIT WORK PLANNED
- 5.
- RESOURCES
- ANNEX III
- Model for the audit opinion
- 1.
- INTRODUCTION
- 2.
- RESPONSIBILITIES OF THE MANAGING AND CERTIFYING AUTHORITIES
- 3.
- RESPONSIBILITIES OF THE AUDIT AUTHORITY
- 4.
- SCOPE LIMITATION
- Either
- Or
- 5.
- OPINION
- Either
- (Unqualified opinion)
- Or
- (Qualified opinion)
- Or
- (Adverse opinion)
- ANNEX IV
- Model for the annual control report
- 1.
- INTRODUCTION
- 2.
- SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S)
- 3.
- CHANGES TO THE AUDIT STRATEGY
- 4.
- SYSTEM AUDITS
- 5.
- AUDITS OF OPERATIONS
- 6.
- AUDITS OF ACCOUNTS
- 7.
- COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)
- 8.
- OTHER INFORMATION
- 9.
- OVERALL LEVEL OF ASSURANCE
- 10.
- ANNEXES TO THE ANNUAL CONTROL REPORT
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