[name of the managing authority], designated as the managing authority of the programme, and the …[name of the certifying authority], designated as the certifying authority of the programme, are responsible for ensuring a proper functioning of the management and control system with regard to the functions established by the Articles 32 and 33 of Regulation (EU) No 223/2014.
Selon ces normes, l'autorité d'audit est tenue de se conformer aux exigences éthiques et doit planifier et accomplir son travail de façon à obtenir une assurance raisonnable en vue de l'établissement de l'avis d'audit.