Guidance on treatment of errors disclosed in the annual control reports

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Available languages : Bulgarian Czech Danish German Estonian Greek English Spanish French Italian Latvian Lithuanian Hungarian Maltese Dutch Polish Portuguese Romanian Slovak Slovenian Finnish Swedish
Period : 2007-2013
Date : 07/12/2011

The present document aims to provide additional guidance by clarifying the main questions raised by Member States (MS) in relation to the error rates disclosed in the Annual Control Report (ACR) and the impact of those error rates in the audit opinion of the Audit Authority (AA).