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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. Apžvalga
1.1 Nuorodos1.2 Nustatyti reikalavimai1.3 Susiję standartai2. Nustatyti reikalavimai
3. Susiję standartai
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