LegalizeCommission 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
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| Sampling design | MUS standard/PPS: Exclusion of sampling units | MUS standard/PPS: Replacement of sampling units |
|---|---|---|
| Population used for sample selection | Reduced (adjusted) population (i.e. population excluding operations/other sampling units affected by Article 80 of Regulation (EU) 2021/1060) | Original population6 |
| Parameters used for sample size calculation | Correspond to the original population | Correspond to the original population |
| Recommended approach to projection/extrapolation of errors and precision calculation | Projection of error and precision calculation is carried out in the first stage for the reduced population. In the next stage it is adjusted to reflect the original population. Such adjustment may be performed by multiplying the projected error and precision by the ratio between expenditure BV (h) original of the original population and the expenditure BV (h) reduced of the reduced population. In the case of units of high-value stratum affected by Article 80 of Regulation (EU) 2021/1060 (or any other exhaustive stratum), there could be a need to calculate the error for the high-value stratum and to project this error to the units which were not audited in this stratum using the formula Image omitted; see official source (where EE e reduced represents the amount of error in the sampling units of the high-value stratum audited, BV e original refers to book value of the original high-value stratum and BV e reduced refers to the book value of units in the high-value stratum which were subject to audit.) | Projection of error and precision calculation is carried out for the original population. The units of high-value stratum (or units of any other exhaustive stratum), which are excluded from the audit procedures due to provisions of Article 80 of Regulation (EU) 2021/1060 should be replaced by the sampling units of the low-value stratum. In such a case there could be a need to calculate the error for the high-value stratum and to project this error to the units which were not audited in this stratum using the formula Image omitted; see official source (where EE e reduced represents the amount of error in the sampling units of the high-value stratum audited, BV e original refers to book value of the original high-value stratum and BV e reduced refers to the book value of units in the high-value stratum which were subject to audit). |
Table 2
Simple Random Sampling/equal probability selection (ratio estimation)
| Sampling design | Simple Random Sampling/equal probability selection: Exclusion of sampling units | Simple Random Sampling/equal probability selection: Replacement of sampling units |
|---|---|---|
| Population used for sample selection | Reduced (adjusted) population (i.e. population excluding operations/other sampling units affected by Article 80 of Regulation (EU) 2021/1060) | Original population7 |
| Parameters used for sample size calculation | Correspond to the original population | Correspond to the original population |
| Recommended approach to projection/extrapolation of errors and precision calculation | Projection of error and precision calculation is carried out for the reduced population. In the next stage it is adjusted to reflect the original population based on the following approaches: The adjustment may be performed by multiplying the projected error and precision by the ratio between expenditure BV (h) original of the original population and the expenditure BV (h) reduced of the reduced population. Projection of error may also be performed directly for the original population. Precision should not be calculated directly for the original population. The precision calculated for reduced population should be adjusted for the original population by multiplying the precision of the reduced population by the ratio Image omitted; see official source. In the case of units of high-value stratum (or any other exhaustive stratum) subject to Article 80 of Regulation (EU) 2021/1060, there could be a need to calculate an error for the high-value stratum and to project this error to the units which were not audited in this stratum. It would be performed using the formula Image omitted; see official source, where EE e reducedrepresents the amount of error in the sampling units of the high-value stratum audited, BV e original refers to book value of the original high-value stratum and BV e reduced refers to the book value of units in the high-value stratum which were subject to audit. | Projection of error is carried out for the original population. Precision has to be calculated for the reduced population (population from which all sampling units subject to Article 80 of Regulation (EU) 2021/1060 were deducted). Subsequently, it should be in the next stage adjusted to reflect the original population. It may be performed by multiplying the precision of the reduced population by the ratio between expenditure BV (h) original of the original population and the expenditure BV (h) reduced of the reduced population. It should be also noted that even if the audit authority did not select any sampling units affected by Article 80 of Regulation (EU) 2021/1060 in its sample, the precision will also have to be calculated to the reduced population and subsequently adjusted using the above mentioned formula. In the case of units of high-value stratum (or any other exhaustive stratum) subject to Article 80 of Regulation (EU) 2021/1060, there could be a need to calculate an error for the high-value stratum and to project this error to the units which were not audited in this stratum. It would be performed using the formula Image omitted; see official source, where EE e reduced represents the amount of error in the sampling units of the high-value stratum audited, BV e original refers to book value of the original high-value stratum and BV e reduced refers to the book value of units in the high-value stratum which were subject to audit. |
6
In case the selected sample includes any sampling units that need to be replaced, the replacement units are selected from the population excluding the sampling units of the original sample.
7
In case the selected sample includes any sampling units that need to be replaced, the replacement units are selected from the population excluding the sampling units of the original sample.
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