Examples of using Audit sample in English and their translations into Hungarian
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Financial
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Programming
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Official/political
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Computer
The types of project in the audit sample 16.
The audit sample represents 24% of the expenditure concerned.
This observation is based on the audit sample assessed in 2015(see Annex II).
The audit sample included four major projects and three Cohesion Fund projects.
Out of the 29 rule of law projects in the audit sample of national projects, 15 were unsustainable40.
ANNEX II AUDIT SAMPLE Instrument for Pre-accession Assistance(IPA) Projects Contract(CRIS Ref.).
A major proportion of theestimated error rate is attributable to eligibility errors, which are the most common type of quantifiable error in the audit sample.
Out of the 23 projects in the audit sample of national projects, 14 were sustain-able54.
Our audit sample is designed to provide an estimate of the level of error in the audited population as a whole.
Nevertheless, it should be possible to carry out audits at any time where there is evidence of an irregularity or fraud, or as part of an audit sample.
The audit sample covered 70% of the bilateral cooperation assistance allocated to Tunisia from 2011 to 201516.
THE COMMISSION'S REPLIES 31.10.2006 EN Official Journal of the European Union C 263/151 THE COURT'S OBSERVATIONS mainly relating to direct budgets support and multi-regional projects,were not included in the Court's audit sample.
Our audit sample is designed to provide an estimate of the level of error in the audited population as a whole.
From 2012, the Commission DGs managing researchprojects will have a Common Representative Audit Sample for FP7.(b) The Commission will take into account the Court's observation in its audit of each of the 65 beneficiaries of EEPR funds during the lifetime of the EEPR.
Our audit sample contained four assignments, with six underlying major projects, for which JASPERS had issued an overall negative opinion.
The research DGs and executive agencies have set up a joint strategy for the audit of FP7 expenditure,including a common representative audit sample designed to estimate the overall level of error in European research funding(FP7), complemented by risk-based audits.
Annexes 49 Audit sample of IPA I regional programmes Source: ECA on the basis of European Commission data, 30 June 2015.
Some specific conditions for tranches were fulfilled between programme negotiation and the start of the SBS orwere not directly measurable 30 The contracts in the audit sample included specific conditions that required limited action by the Moldovan authorities or were fulfilled between programme negotiation and the start of the SBS(see Box 3).
Our audit sample is designed to provide an estimate of the level of error for the expenditure as a whole rather than for individual transactions(e.g. a particular project).
LImItEd ValuE Was addEd by thE Grant aPPlIcatIons' aPPraIsal by thE commIssIon andthE mEmbEr statEs' manaGInG authorItIEs 29. the audit sample includes nine cf projects and two Erdf major projects which were examined and approved by the commission. the other 18 projects were co-financed by the Erdf and were approved by the Member states' managing authorities(see paragraph 8).
Even though the audit sample which they refer to is rather small, the numbers in Table 6.4 give a general picture of the effectiveness of the control systems in the Member States.
In general, we found that JASPERS assignments in our audit sample of 20 major projects(see Annex II) tended to last longer when JASPERS had become involved at an early project stage.
Designing an audit sample, the CBs Őshall consider the purpose of the audit procedure and the characteristics of the population from which the sample will be drawnŐ44.
The Commission points out that the audit sample underlying the findings only covers the 2000-2006 programme period because almost no reimbursements were made concerning the 2007-2013 programme period.
For three programmes in the audit sample(ERDF Objective 1 Ireland(Industrial Development), ESF Objective 1 Germany(Sachsen) and ESF Objective 3 Sweden) some of the beneficiaries selected for audit had not retained the supporting evidence for their declared expenditure(3).
In addition, the Commission maximises the audited sample size within ex-post audits and in case of systemic errors, extrapolates within each individual audit as well as within the programme.
When excluding from the audited sample budget support and multi-donor transactions referred to in paragraphs 8.6 to 8.9, the estimated level of error is 3,7%(8).
The Commission notes that the audits sampled belong to the first audits performed by the external contractor after the launch of the new audit framework contract.
Further guidance on the treatment of errors and Commission checklists have already been provided to the audit auth orities in 2011 and numerous seminars have been organised by theCommission in 2012 and 2013 in order to further improve the audit sampling methodology used in preparation of the ACRs.
While selective examination of specific items from a class of transactions or account balance will often be an efficient means of obtaining audit evidence,it does not constitute audit sampling.