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Regulation (EU) 2021/817 of the European Parliament and of the Council of 20 May 2021 establishing Erasmus+: the Union Programme for education and training, youth and sport and repealing Regulation (EU) No 1288/2013 (Text with EEA relevance) article 29 CELEX: 32021R0817 Independent audit body
1. The independent audit body shall issue an audit opinion on the yearly management declaration as referred to in Article 155(1) of the Financial Regulation. It shall form the basis of the overall assurance pursuant to Article 127 of the Financial Regulation. 2. The independent audit body shall: (a) have the necessary professional competence to carry out public sector audits; (b) ensure that its audits take account of internationally accepted audit standards; (c) not be in a position of conflict of interest with regard to the legal entity of which the national agency forms part; in particular, the independent audit body shall be independent, in terms of its functions, of the legal entity of which the national agency forms part. 3. The independent audit body shall give the Commission and its representatives and the Court of Auditors full access to all documents and reports in support of the audit opinion that it issues on the national agency’s yearly management declaration. |