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+Article 27 4. |
Article 27 4.As part of the control system, the audit strategy may be based on the financial audit of a representative sample of expenditure. That representative sample shall be complemented by a selection based on an assessment of the risks related to expenditure.
1. Resumen
1.1 Referencias1.2 Requisitos identificados1.3 Estándares relacionados2. Requisitos identificados
3. Estándares relacionados
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