Примери за използване на Substantive testing на Английски и техните преводи на Български
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a representative sampling;- an appropriate level of substantive testing; and- a correct estimate of the level of error
In case the CB finds that the results of the substantive testing do not match with the previous assessment of the Internal Control System(ICS),
their assessment of the PAsŐ control environment and their substantive testing of transactions.
Within the substantive testing sample of payment transactions, 29 of the payment transactions selected related to grants
sampling method, substantive testing, conclusion and audit opinion).
The Commission's conformity clearance audits do not aspire to perform a substantive testing that would enable it to calculate error rates in respect of each paying agency for which a financial correction is considered.
the material error identified by the CB in the substantive testing of Annexes III
accounted for the majority of the overall sample used by CBs for substantive testing.
Finally, it should be noted that the certification bodies carry out substantive testing on the column'corrected amount' of the Annex III table,
decrease the size of their samples for substantive testing.
are outside the scope of the certifying bodies' substantive testing and claims for EU aid are not usually checked on the spot by the certifying bodies.
In addition, evidence was obtained through substantive testing of documentation available at national Competent Authorities relating to 150 installations selected from these seven Member States,
regularity of underlying transactions, for each JU our audit comprised a substantive testing of representative samples of payment
including the application of any sanctions(substantive testing).
Based on an assessment of the Joint Undertaking's internal control system and substantive testing of revenue, payment, grant and procurement operations and a review of a sample
correctly applied the Court's substantive testing revealed that the risk of material errors in the legality
are based on the following components:(a) substantive testing of a representative statistical sample of 225 items,
THE COMMISSION'S REPLIES(a)(b) the substantive testing of a representative statistical sample of 150(4)
Do these audits include substantive testing of transactions(including commercial accounts)?
The main features and results of sample-based substantive testing are presented in Annex 1.