Guidance on sampling methods for audit authorities - Programming periods 2007-2013 and 2014-2020

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Date : 20/01/2017

The present guide to sampling for auditing purposes has been prepared with the objective of providing audit authorities in the Member States with an updated overview of the most commonly used and suitable sampling methods, thus providing support for the implementation of the regulatory framework for the 2007-2013 programming period and, where applicable, the 2014-2020 programming period.

International auditing standards and updated sampling theory provide guidance on the use of audit sampling and other means of selecting items for testing when designing audit procedures.

The present guidance replaces the previous guidance on the same subject (ref. COCOF 08/0021/03-EN of 04/04/2013). The present document is without prejudice of other complementary Commission guidelines, namely the:

Thus, complementary reading of these additional documents is advised in order to get a complete view of the guidelines related to the production of annual control reports. 

More information :

Guidance on European Structural and Investment Funds 2014-2020

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