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

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:

• Programming period 2007-2013:
  • “Guidance note on annual control reports and opinions” of 18/02/2009, ref. COCOF 09/0004/01-EN and EFFC/0037/2009-EN of 23/02/2009;
  • “Guidance on treatment of errors disclosed in the annual control reports” ref. EGESIF_15-0007-01 of 09/10/2015;
  • “Guidance on a common methodology for the assessment of management and control systems [MCS] in the Member States” ref. COCOF 08/0019/01- EN and EFFC/27/2008 of 12/09/2008.
• Programming period 2014-2020:
  • Guidance for Member States on the Annual Control Report and Audit Opinion (Programming period 2014-2020), ref. EGESIF_15-0002-02 final of 9/10/2015;
  • Guidance for the Commission and Member States on a common methodology for the assessment of management and control systems in the Member States (EGESIF_14-0010-final of 18/12/2014).

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.