Commission Delegated Regulation (EU) 2023/67 of 20 October 2022 supplementing Reg... (32023R0067)
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Commission Delegated Regulation (EU) 2023/67 of 20 October 2022 supplementing Regulation (EU) 2021/1060 of the European Parliament and of the Council by establishing standardised off-the-shelf sampling methodologies and modalities to cover one or more programming periods
- COMMISSION DELEGATED REGULATION (EU) 2023/67
- of 20 October 2022
- supplementing Regulation (EU) 2021/1060 of the European Parliament and of the Council by establishing standardised off-the-shelf sampling methodologies and modalities to cover one or more programming periods
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- Article 3
- Audit population
- Article 4
- Multi-period sampling and stratification
- Article 5
- Selection of a random statistical sample
- Article 6
- Selection of a random non-statistical sample
- Article 7
- Subsampling
- Article 8
- Calculation of the total error rate
- Article 9
- Entry into force
- ANNEX I
- SAMPLING PARAMETERS
- 1. Materiality threshold
- 2. Confidence level
- 3. Parameter
- z
- 4. Anticipated standard deviation of errors or error rates and anticipated error
- ANNEX II
- FORMULAS FOR SAMPLE SIZE CALCULATION AND EXTRAPOLATION OF ERRORS
- 1. MUS STANDARD APPROACH
- 1.1.
- MUS standard approach – one period
- 1.2.
- MUS standard approach – two periods
- 1.3.
- MUS standard approach – three periods
- (1)
- 2. SIMPLE RANDOM SAMPLING
- 2.1.
- Simple random sampling – one period
- 2.2.
- Simple random sampling – two periods
- 2.3.
- Simple random sampling – three periods
- (2)
- ANNEX III
- ADJUSTMENTS RELATED TO SINGLE AUDIT ARRANGEMENTS
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