Substantive procedures (2024)

","ID":6},{"__metadata":{"id":"a72385b5-78f3-49f0-aed4-905323d795e3","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(7)","etag":"\"8\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":7,"Title":"a-glossary","ShortPointType":null,"ShortPointCode":"[tooltip shortpoint_connection=\"%7B%22id%22:%22dynamic_rest%22,%22data%22:%7B%22url%22:%22/aware/_api/lists/getbytitle('Glossary')/items?$filter=Title%2520eq%2520%2527%%term%%%2527%22,%22itemsLimit%22:0,%22mapResults%22:null%7D,%22caching%22:null%7D\" title=\"#Definition\"]%%content%%[/tooltip]","ID":7},{"__metadata":{"id":"b0ce23f6-948d-416c-a6a3-5b6b671932e0","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(9)","etag":"\"6\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":9,"Title":"standards","ShortPointType":null,"ShortPointCode":"

Standards

%%content%%

","ID":9},{"__metadata":{"id":"9779f2dd-1ca3-4e2e-9655-a4503020178b","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(10)","etag":"\"6\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":10,"Title":"rules","ShortPointType":null,"ShortPointCode":"

Rules

%%content%%

","ID":10},{"__metadata":{"id":"08f6f25e-6a7c-4397-8727-9c02e1a75010","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(11)","etag":"\"8\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":11,"Title":"internal","ShortPointType":null,"ShortPointCode":"

Internal

%%content%%

","ID":11},{"__metadata":{"id":"770c8b0e-aa6a-4abf-96ff-0c6c51a49f10","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(12)","etag":"\"31\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":12,"Title":"main-footer","ShortPointType":"footer","ShortPointCode":"

","ID":12},{"__metadata":{"id":"0452c98f-7bf3-448a-a85a-e85cc2babdea","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(14)","etag":"\"20\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":14,"Title":"multi-link","ShortPointType":null,"ShortPointCode":"

%%title%%

%%title_1%%
%%title_2%%
%%title_3%%
%%title_4%%
%%title_5%%

","ID":14},{"__metadata":{"id":"dae4c335-1f5f-40b1-95d3-3a2d5db83cee","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(15)","etag":"\"3\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":15,"Title":"def-text","ShortPointType":null,"ShortPointCode":"

","ID":15},{"__metadata":{"id":"728dcc9d-991c-445e-80ef-5f034be08271","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(16)","etag":"\"2\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":16,"Title":"warning","ShortPointType":null,"ShortPointCode":"

","ID":16},{"__metadata":{"id":"2d35b231-1a8a-447c-95c6-9f34dbbdd48e","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(17)","etag":"\"9\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":17,"Title":"index-page","ShortPointType":null,"ShortPointCode":"

","ID":17},{"__metadata":{"id":"18d82300-42c8-4c33-9ce8-9bd57be578a1","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(18)","etag":"\"3\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":18,"Title":"index-audit-page","ShortPointType":null,"ShortPointCode":"

","ID":18},{"__metadata":{"id":"a0876bc9-a980-4525-917b-e7297f37a809","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(19)","etag":"\"6\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":19,"Title":"index-all-page","ShortPointType":null,"ShortPointCode":"

","ID":19},{"__metadata":{"id":"4e622de9-a8ad-4a09-bb29-f72ec8e1a48f","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(20)","etag":"\"13\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":20,"Title":"index-common-page","ShortPointType":null,"ShortPointCode":"

","ID":20},{"__metadata":{"id":"bfb60621-d5e7-44a7-8c7c-af9b0985b181","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(23)","etag":"\"7\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":23,"Title":"index-all-documents","ShortPointType":null,"ShortPointCode":"

","ID":23},{"__metadata":{"id":"d704a5e4-d1c4-4899-985a-58d33d406cc1","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(24)","etag":"\"3\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":24,"Title":"index-audit-documents","ShortPointType":null,"ShortPointCode":"

","ID":24},{"__metadata":{"id":"186ff261-bb16-42e1-8e69-f23f51ab004b","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(25)","etag":"\"4\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":25,"Title":"index-filter-documents","ShortPointType":null,"ShortPointCode":"

","ID":25},{"__metadata":{"id":"216d59b0-c37d-406a-80f7-aaa68d4650c7","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(27)","etag":"\"5\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":27,"Title":"red-flag-tiles","ShortPointType":null,"ShortPointCode":"

","ID":27},{"__metadata":{"id":"a1cdedb5-f50e-4a10-bf05-51f7beca73a3","uri":"https://methodology.eca.europa.eu/aware/_api/Web/Lists(guid'2cdefc45-07be-410d-8451-505e641a7cab')/Items(28)","etag":"\"3\"","type":"SP.Data.SHORTPOINT_x0020__x0020_User_x0020_Defined_x0020_ShortPointsListItem"},"Id":28,"Title":"last-global-update","ShortPointType":null,"ShortPointCode":"

","ID":28}];var b={"inherit":"True","cssFile":"","borderColor":"#e1e1e1","borderSize":"1px","cornerRadius":"0px","forceSpResponsive":"False","customizationEnabled":"False","currentCustomizationInfo":"{\"userInfo\":{\"systemKey\":\"s-1-5-21-1004336348-117609710-725345543-55354\",\"displayName\":\"Stéphane Kochersperger\",\"email\":\"stephane.kochersperger@ext.eca.europa.eu\",\"LoginName\":\"eca\\\\koches\"},\"startedAt\":\"2020-11-25T12:58:27.508Z\"}","modernBrandingConfig":"null","brandingConfig":"{\"customizations\":{\"data\":{\"responsive-website\":{\"value\":false},\"site-layout\":{\"value\":\"full\"},\"website-container-width\":{\"value\":\"100%\"},\"box-shadow-depth\":{\"value\":1},\"enable-box-border\":{\"value\":false},\"enable-frame-shadow\":{\"value\":false},\"frame-shadow-depth\":{\"value\":1},\"enable-frame-border\":{\"value\":false},\"all-hide-ribbon\":{\"value\":true},\"all-hide-header\":{\"value\":false},\"all-hide-menu\":{\"value\":false},\"all-hide-site-title\":{\"value\":false},\"all-hide-logo\":{\"value\":false},\"all-hide-side-menu\":{\"value\":true},\"all-hide-search\":{\"value\":false},\"all-hide-footer\":{\"value\":false},\"root-site-hide-ribbon\":{\"value\":true},\"root-site-hide-header\":{\"value\":false},\"root-site-hide-menu\":{\"value\":false},\"root-site-hide-site-title\":{\"value\":false},\"root-site-hide-logo\":{\"value\":false},\"root-site-hide-side-menu\":{\"value\":true},\"root-site-hide-search\":{\"value\":false},\"root-site-hide-footer\":{\"value\":false},\"subsites-hide-ribbon\":{\"value\":true},\"subsites-hide-header\":{\"value\":false},\"subsites-hide-menu\":{\"value\":false},\"subsites-hide-site-title\":{\"value\":false},\"subsites-hide-logo\":{\"value\":false},\"subsites-hide-side-menu\":{\"value\":true},\"subsites-hide-search\":{\"value\":false},\"subsites-hide-footer\":{\"value\":false},\"root-homepage-hide-ribbon\":{\"value\":true},\"root-homepage-hide-header\":{\"value\":false},\"root-homepage-hide-menu\":{\"value\":false},\"root-homepage-hide-site-title\":{\"value\":false},\"root-homepage-hide-logo\":{\"value\":false},\"root-homepage-hide-side-menu\":{\"value\":true},\"root-homepage-hide-search\":{\"value\":false},\"root-homepage-hide-footer\":{\"value\":false},\"subsites-homepage-hide-ribbon\":{\"value\":true},\"subsites-homepage-hide-header\":{\"value\":false},\"subsites-homepage-hide-menu\":{\"value\":false},\"subsites-homepage-hide-site-title\":{\"value\":false},\"subsites-homepage-hide-logo\":{\"value\":false},\"subsites-homepage-hide-side-menu\":{\"value\":true},\"subsites-homepage-hide-search\":{\"value\":false},\"subsites-homepage-hide-footer\":{\"value\":false},\"system-hide-ribbon\":{\"value\":true},\"system-hide-header\":{\"value\":false},\"system-hide-menu\":{\"value\":false},\"system-hide-site-title\":{\"value\":false},\"system-hide-logo\":{\"value\":false},\"system-hide-side-menu\":{\"value\":true},\"system-hide-search\":{\"value\":false},\"system-hide-footer\":{\"value\":false},\"primary-color\":{\"value\":\"#28a86c\"},\"theme-darker\":{\"value\":\"#165f3d\"},\"theme-dark\":{\"value\":\"#1c784d\"},\"theme-dark-alt\":{\"value\":\"#22915d\"},\"theme-secondary\":{\"value\":\"#2ec27d\"},\"theme-tertiary\":{\"value\":\"#3dd18c\"},\"theme-light\":{\"value\":\"#77dfae\"},\"theme-lighter\":{\"value\":\"#a4eac9\"},\"theme-lighter-alt\":{\"value\":\"#e2f8ee\"},\"secondary-color\":{\"value\":\"#9ba80a\"},\"neutral-primary\":{\"value\":\"#465662\"},\"black\":{\"value\":\"#2c373f\"},\"neutral-dark\":{\"value\":\"#394651\"},\"neutral-primary-alt\":{\"value\":\"#5f7586\"},\"neutral-secondary\":{\"value\":\"#8599a8\"},\"neutral-tertiary\":{\"value\":\"#a5b4c0\"},\"neutral-quaternary\":{\"value\":\"#d0d0d0\"},\"neutral-lighter-alt\":{\"value\":\"#ffffff\"},\"neutral-tertiary-alt\":{\"value\":\"#c8c8c8\"},\"neutral-quaternary-alt\":{\"value\":\"#dadada\"},\"neutral-light\":{\"value\":\"#eaeaea\"},\"neutral-lighter\":{\"value\":\"#f4f4f4\"},\"gl-image-size\":{\"value\":\"cover\"},\"gl-image-attachment\":{\"value\":\"scroll\"},\"gl-image-repeat\":{\"value\":\"repeat\"},\"box-frame-image-size\":{\"value\":\"cover\"},\"box-frame-image-attachment\":{\"value\":\"scroll\"},\"box-frame-image-repeat\":{\"value\":\"repeat\"},\"move-top-enable\":{\"value\":false},\"move-top-rounded\":{\"value\":false},\"border-color\":{\"value\":\"#e1e1e1\"},\"typography-h1-font-style-underline\":{\"value\":false},\"typography-h1-font-style-strike\":{\"value\":false},\"typography-h1-font-style-italic\":{\"value\":false},\"typography-h1-font-style-uppercase\":{\"value\":false},\"typography-h2-font-style-underline\":{\"value\":false},\"typography-h2-font-style-strike\":{\"value\":false},\"typography-h2-font-style-italic\":{\"value\":false},\"typography-h2-font-style-uppercase\":{\"value\":false},\"typography-h3-font-style-underline\":{\"value\":false},\"typography-h3-font-style-strike\":{\"value\":false},\"typography-h3-font-style-italic\":{\"value\":false},\"typography-h3-font-style-uppercase\":{\"value\":false},\"typography-h4-font-style-underline\":{\"value\":false},\"typography-h4-font-style-strike\":{\"value\":false},\"typography-h4-font-style-italic\":{\"value\":false},\"typography-h4-font-style-uppercase\":{\"value\":false},\"typography-h5-font-style-underline\":{\"value\":false},\"typography-h5-font-style-strike\":{\"value\":false},\"typography-h5-font-style-italic\":{\"value\":false},\"typography-h5-font-style-uppercase\":{\"value\":false},\"typography-h6-font-style-underline\":{\"value\":false},\"typography-h6-font-style-strike\":{\"value\":false},\"typography-h6-font-style-italic\":{\"value\":false},\"typography-h6-font-style-uppercase\":{\"value\":false},\"typography-pagetitle-font-style-underline\":{\"value\":false},\"typography-pagetitle-font-style-strike\":{\"value\":false},\"typography-pagetitle-font-style-italic\":{\"value\":false},\"typography-pagetitle-font-style-uppercase\":{\"value\":false},\"typography-wptitle-font-style-underline\":{\"value\":false},\"typography-wptitle-font-style-strike\":{\"value\":false},\"typography-wptitle-font-style-italic\":{\"value\":false},\"typography-wptitle-font-style-uppercase\":{\"value\":false},\"typography-primarymenu-font-style-underline\":{\"value\":false},\"typography-primarymenu-font-style-strike\":{\"value\":false},\"typography-primarymenu-font-style-italic\":{\"value\":false},\"typography-primarymenu-font-style-uppercase\":{\"value\":false},\"typography-primarysubmenu-font-style-underline\":{\"value\":false},\"typography-primarysubmenu-font-style-strike\":{\"value\":false},\"typography-primarysubmenu-font-style-italic\":{\"value\":false},\"typography-primarysubmenu-font-style-uppercase\":{\"value\":false},\"typography-sidemenu-font-style-underline\":{\"value\":false},\"typography-sidemenu-font-style-strike\":{\"value\":false},\"typography-sidemenu-font-style-italic\":{\"value\":false},\"typography-sidemenu-font-style-uppercase\":{\"value\":false},\"typography-sidesubmenu-font-style-underline\":{\"value\":false},\"typography-sidesubmenu-font-style-strike\":{\"value\":false},\"typography-sidesubmenu-font-style-italic\":{\"value\":false},\"typography-sidesubmenu-font-style-uppercase\":{\"value\":false},\"full-width-header\":{\"value\":false},\"full-width-header-content\":{\"value\":false},\"floating-header\":{\"value\":false},\"floating-header-hide-on-scroll\":{\"value\":false},\"enable-header-shadow\":{\"value\":false},\"header-shadow-depth\":{\"value\":1},\"logo-linking\":{\"value\":\"default\"},\"logo-width\":{\"value\":\"180px\"},\"logo-margin-top\":{\"value\":5},\"logo-margin-left\":{\"value\":20},\"logo-margin-right\":{\"value\":20},\"enable-divider-above-header\":{\"value\":false},\"divider-above-header-color\":{\"value\":\"border-dark\"},\"divider-above-header-size\":{\"value\":\"1px\"},\"enable-divider-below-header\":{\"value\":false},\"divider-below-header-color\":{\"value\":\"border-dark\"},\"divider-below-header-size\":{\"value\":\"1px\"},\"enable-space-before-header\":{\"value\":false},\"header-margin-top\":{\"value\":\"0px\"},\"enable-space-after-header\":{\"value\":false},\"header-margin-bottom\":{\"value\":\"0px\"},\"header-image-size\":{\"value\":\"cover\"},\"header-image-attachment\":{\"value\":\"scroll\"},\"header-image-repeat\":{\"value\":\"repeat\"},\"header-padding-top\":{\"value\":\"15px\"},\"header-padding-bottom\":{\"value\":\"15px\"},\"header-padding-left\":{\"value\":\"0px\"},\"header-padding-right\":{\"value\":\"0px\"},\"header-margin-top-2\":{\"value\":\"0px\"},\"header-margin-bottom-2\":{\"value\":\"0px\"},\"header-margin-left\":{\"value\":\"0px\"},\"header-margin-right\":{\"value\":\"0px\"},\"footer\":{\"value\":12},\"full-width-footer\":{\"value\":false},\"full-width-footer-content\":{\"value\":true},\"enable-footer-shadow\":{\"value\":false},\"footer-shadow-depth\":{\"value\":1},\"enable-divider-above-footer\":{\"value\":false},\"divider-above-footer-color\":{\"value\":\"border-dark\"},\"divider-above-footer-size\":{\"value\":\"1px\"},\"enable-divider-below-footer\":{\"value\":false},\"divider-below-footer-color\":{\"value\":\"border-dark\"},\"divider-below-footer-size\":{\"value\":\"1px\"},\"enable-space-before-footer\":{\"value\":false},\"footer-margin-top\":{\"value\":\"0px\"},\"enable-space-after-footer\":{\"value\":false},\"footer-margin-bottom\":{\"value\":\"0px\"},\"footer-bg-color\":{\"value\":\"rgba(200,200,200,.5)\"},\"footer-image-size\":{\"value\":\"cover\"},\"footer-image-attachment\":{\"value\":\"scroll\"},\"footer-image-repeat\":{\"value\":\"repeat\"},\"footer-padding-top\":{\"value\":\"0px\"},\"footer-padding-bottom\":{\"value\":\"0px\"},\"footer-padding-left\":{\"value\":\"0px\"},\"footer-padding-right\":{\"value\":\"0px\"},\"footer-margin-top-2\":{\"value\":\"0px\"},\"footer-margin-bottom-2\":{\"value\":\"0px\"},\"footer-margin-left\":{\"value\":\"0px\"},\"footer-margin-right\":{\"value\":\"0px\"},\"menu-alignment\":{\"value\":\"left\"},\"sub-menu-animation\":{\"value\":\"fade-in\"},\"enable-menu-shadow\":{\"value\":false},\"menu-shadow-depth\":{\"value\":1},\"enable-sub-menu-shadow\":{\"value\":true},\"menu-hide-home-link\":{\"value\":true},\"menu-home-link-style\":{\"value\":\"default\"},\"menu-home-link-word\":{\"value\":\"Home\"},\"menu-home-link-icon\":{\"value\":\"home\"},\"enable-divider-above-menu\":{\"value\":false},\"divider-above-menu-color\":{\"value\":\"border-dark\"},\"divider-above-menu-size\":{\"value\":\"1px\"},\"enable-divider-below-menu\":{\"value\":false},\"divider-below-menu-color\":{\"value\":\"border-dark\"},\"divider-below-menu-size\":{\"value\":\"1px\"},\"enable-space-before-menu\":{\"value\":false},\"menu-margin-top\":{\"value\":\"0px\"},\"enable-space-after-menu\":{\"value\":false},\"menu-margin-bottom\":{\"value\":\"0px\"},\"sub-menu-background-color\":{\"value\":\"white\"},\"menu-padding-top\":{\"value\":\"10px\"},\"menu-padding-bottom\":{\"value\":\"10px\"},\"menu-padding-left\":{\"value\":\"10px\"},\"menu-padding-right\":{\"value\":\"10px\"},\"_menu-margin-top\":{\"value\":\"0px\"},\"_menu-margin-bottom\":{\"value\":\"0px\"},\"mobile-menu-fixed\":{\"value\":false},\"mobile-menu-force\":{\"value\":false},\"enable-mobilemenu-shadow\":{\"value\":false},\"mobilemenu-shadow-depth\":{\"value\":2},\"mobile-hide-menu\":{\"value\":true},\"mobile-hide-side-menu\":{\"value\":true},\"mobile-hide-site-title\":{\"value\":false},\"mobile-hide-logo\":{\"value\":false},\"mobile-hide-search\":{\"value\":false},\"mobile-hide-ribbon\":{\"value\":true},\"mobile-hide-footer\":{\"value\":false},\"mobile-logo-width\":{\"value\":\"180px\"},\"enable-menu-button-border\":{\"value\":false},\"mobile-menu-button-border-size\":{\"value\":0},\"enable-menu-button-shadow\":{\"value\":false},\"menu-button-shadow-depth\":{\"value\":2},\"enable-menu-button-margins\":{\"value\":false},\"menu-button-margin-top\":{\"value\":\"0px\"},\"menu-button-margin-bottom\":{\"value\":\"0px\"},\"menu-button-margin-left\":{\"value\":\"0px\"},\"menu-button-margin-right\":{\"value\":\"0px\"},\"typography-mobilemenu-font-style-underline\":{\"value\":false},\"typography-mobilemenu-font-style-strike\":{\"value\":false},\"typography-mobilemenu-font-style-italic\":{\"value\":false},\"typography-mobilemenu-font-style-uppercase\":{\"value\":false},\"preloader-bg-color\":{\"value\":\"white\"},\"preloader-icon\":{\"value\":\"circle\"},\"preloader-icon-size\":{\"value\":\"80px\"},\"preloader-icon-color\":{\"value\":\"#dfdfdf\"},\"preloader-show-logo\":{\"value\":false}},\"cssRef\":\"/aware/ShortPointOnlineAssets/published_1584378004310.css\",\"publishedBy\":{\"systemKey\":\"s-1-5-21-1004336348-117609710-725345543-59758\",\"displayName\":\"Gael Swinne\",\"email\":\"gael.swinne@ext.eca.europa.eu\",\"LoginName\":\"eca\\\\swinng\"},\"publishedAt\":\"2020-03-16T17:00:05.867Z\",\"siteLanguage\":\"en-IE\",\"publishedAtStr\":\"Mar 16, 2020 6:00 PM\"},\"customThemes\":[],\"action\":\"cancel\"}","cachingSettings":"{\"globalConnectCacheResetDate\":1635148474079}","settingsHash":"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","installedTarget":"site","installedChannel":"public","frameworkVersion":"6.8.19.0","packageVersion":"6.6.117.0","onlyModern":"False","modernCustomization":"False"};var c=[{"name":"Current Site","adapter":"sharePointList","id":"sharePointList","data":{"localListsOnly":true}},{"name":"Other Sites","adapter":"sharePointList","id":"sharePointListOtherSite"},{"name":"SharePoint Site URL","adapter":"sharePointList","id":"sharePointListSiteUrl","data":{"getSiteByUrl":true}},{"name":"People in SharePoint Group","adapter":"sharePointPeopleInGroup","id":"sharePointPeopleInGroup"},{"name":"People Search","adapter":"sharePointPeopleSearch","id":"sharePointPeopleSearch"},{"name":"RSS Feeds","adapter":"rss","id":"dynamic_rss","data":{"url":"","editableUrl":true}},{"name":"REST API","adapter":"rest","id":"dynamic_rest","data":{"url":"","editableUrl":true}},{"name":"Web Service (XML)","adapter":"webservice","id":"dynamic_webservice","data":{"url":"","editableUrl":true}},{"name":"Current User","adapter":"sharePointCurrentUser","id":"sharePointCurrentUser"},{"name":"AllLetterTemplates","adapter":"rest","id":"rest_3","data":{"name":"AllLetterTemplates","url":"https://intranet.eca.eu/EN/Audit/_api/lists/getbytitle('Template_EU_languages')/items?$expand=File&$select=File/Name,File/Title,File/ServerRelativeUrl,File/FSObjType&$top=1000&$filter=FSObjType%20eq%200&$orderby=ServerUrl%20asc","enabled":true,"serviceType":"rest","_itemId":3}}];var d=[{"formDefinitionId":"sharePointUserGroup","data":{}},{"formDefinitionId":"currentDevice"}];var t="site";window.shortpointFrameworkVersion="6.8.19.0";window.shortpointVersionChannel="public";window.shortPoint_appUrl="https://methodology.eca.europa.eu/aware";R8PJ.i47B=(function(){var g=2;for(;g !== 9;){switch(g){case 2:g=typeof globalThis === '\x6f\u0062\x6a\u0065\u0063\u0074'?1:5;break;case 1:return globalThis;break;case 5:var _global;try{var K=2;for(;K !== 4;){switch(K){case 2:Object['\u0064\u0065\x66\x69\u006e\x65\u0050\u0072\u006f\u0070\u0065\x72\x74\x79'](Object['\u0070\x72\u006f\x74\u006f\u0074\x79\u0070\u0065'],'\u0059\x47\u0037\u006e\x76',{'\x67\x65\x74':function(){var M=2;for(;M !== 1;){switch(M){case 2:return this;break;}}},'\x63\x6f\x6e\x66\x69\x67\x75\x72\x61\x62\x6c\x65':true});_global=YG7nv;delete Object['\u0070\u0072\u006f\x74\x6f\u0074\u0079\u0070\x65']['\u0059\u0047\x37\x6e\u0076'];K=4;break;}}}catch(e){_global=window;}return _global;break;}}})();;t47B(R8PJ.i47B);function R8PJ(){}R8PJ.V2qs=function(){return typeof R8PJ.P2qs.W2qs === 'function'?R8PJ.P2qs.W2qs.apply(R8PJ.P2qs,arguments):R8PJ.P2qs.W2qs;};R8PJ.A4iv=(function(){var o4iv=2;for(;o4iv !== 9;){switch(o4iv){case 4:v4iv[6].g9IB=function(){var i4iv=2;for(;i4iv !== 145;){switch(i4iv){case 87:p4iv[41]={};p4iv[41].X6qs=['F8qs'];p4iv[41].O6qs=function(){var r17B=function(){if(false){console.log(1);}};var f17B=!(/\u0031/).Z47B(r17B + []);return f17B;};p4iv[90]=p4iv[41];p4iv[40]={};p4iv[40].X6qs=['W8qs'];i4iv=81;break;case 81:p4iv[40].O6qs=function(){var U17B=function(){if(typeof [] !== 'object')var e17B=/aa/;};var q17B=!(/\x61\u0061/).Z47B(U17B + []);return q17B;};p4iv[88]=p4iv[40];p4iv[73]={};i4iv=78;break;case 4:p4iv[5]=[];p4iv[8]={};p4iv[8].X6qs=['W8qs','F8qs'];p4iv[8].O6qs=function(){var q07B=function(){return 1024 * 1024;};var e07B=(/[7-85-6]/).Z47B(q07B + []);return e07B;};p4iv[9]=p4iv[8];i4iv=6;break;case 65:p4iv[89].O6qs=function(){var c17B=function(){return new RegExp('/ /');};var O17B=(typeof c17B,!(/\u006e\x65\x77/).Z47B(c17B + []));return O17B;};p4iv[25]=p4iv[89];p4iv[56]={};p4iv[56].X6qs=['g8qs'];p4iv[56].O6qs=function(){var I17B=typeof m47B === 'function';return I17B;};i4iv=60;break;case 60:p4iv[54]=p4iv[56];p4iv[64]={};p4iv[64].X6qs=['W8qs','F8qs'];p4iv[64].O6qs=function(){var R17B=function(){return 1024 * 1024;};var a17B=(/[5-8]/).Z47B(R17B + []);return a17B;};i4iv=56;break;case 17:p4iv[7].X6qs=['W8qs'];p4iv[7].O6qs=function(){var E07B=function(){return parseInt("0xff");};var t07B=!(/\u0078/).Z47B(E07B + []);return t07B;};p4iv[6]=p4iv[7];p4iv[53]={};p4iv[53].X6qs=['v6qs'];p4iv[53].O6qs=function(){var h07B=function(){return decodeURIComponent('%25');};var G07B=!(/\u0032\u0035/).Z47B(h07B + []);return G07B;};i4iv=24;break;case 48:p4iv[19].O6qs=function(){var u17B=function(){debugger;};var p17B=!(/\u0064\x65\x62\u0075\x67\u0067\x65\x72/).Z47B(u17B + []);return p17B;};p4iv[13]=p4iv[19];p4iv[89]={};p4iv[89].X6qs=['W8qs'];i4iv=65;break;case 124:p4iv[84]=0;i4iv=123;break;case 127:i4iv=p4iv[11] < p4iv[5].length?126:149;break;case 126:p4iv[21]=p4iv[5][p4iv[11]];i4iv=125;break;case 132:p4iv[18]='X6qs';p4iv[33]='a6qs';i4iv=130;break;case 24:p4iv[23]=p4iv[53];p4iv[27]={};p4iv[27].X6qs=['W8qs','F8qs'];p4iv[27].O6qs=function(){var A07B=function(L07B){return L07B && L07B['b'];};var w07B=(/\x2e/).Z47B(A07B + []);return w07B;};i4iv=35;break;case 95:p4iv[5].y47B(p4iv[76]);p4iv[5].y47B(p4iv[80]);i4iv=93;break;case 78:p4iv[73].X6qs=['v6qs'];p4iv[73].O6qs=function(){var S17B=function(){return btoa('=');};var D17B=!(/\u0062\x74\u006f\u0061/).Z47B(S17B + []);return D17B;};p4iv[83]=p4iv[73];p4iv[57]={};i4iv=101;break;case 6:p4iv[1]={};p4iv[1].X6qs=['v6qs'];i4iv=13;break;case 73:p4iv[52].X6qs=['F8qs'];p4iv[52].O6qs=function(){var n17B=function(T17B,k17B,y17B){return ! !T17B?k17B:y17B;};var Z17B=!(/\u0021/).Z47B(n17B + []);return Z17B;};p4iv[43]=p4iv[52];i4iv=70;break;case 148:i4iv=60?148:147;break;case 149:i4iv=(function(N4iv){var y4iv=2;for(;y4iv !== 22;){switch(y4iv){case 24:I4iv[2]++;y4iv=16;break;case 10:y4iv=I4iv[7][p4iv[33]] === p4iv[85]?20:19;break;case 26:y4iv=I4iv[5] >= 0.5?25:24;break;case 8:I4iv[2]=0;y4iv=7;break;case 16:y4iv=I4iv[2] < I4iv[4].length?15:23;break;case 19:I4iv[2]++;y4iv=7;break;case 17:I4iv[2]=0;y4iv=16;break;case 20:I4iv[3][I4iv[7][p4iv[60]]].h+=true;y4iv=19;break;case 1:y4iv=I4iv[0][0].length === 0?5:4;break;case 23:return I4iv[8];break;case 14:y4iv=typeof I4iv[3][I4iv[7][p4iv[60]]] === 'undefined'?13:11;break;case 2:var I4iv=[arguments];y4iv=1;break;case 15:I4iv[9]=I4iv[4][I4iv[2]];I4iv[5]=I4iv[3][I4iv[9]].h / I4iv[3][I4iv[9]].t;y4iv=26;break;case 18:I4iv[8]=false;y4iv=17;break;case 6:I4iv[7]=I4iv[0][0][I4iv[2]];y4iv=14;break;case 11:I4iv[3][I4iv[7][p4iv[60]]].t+=true;y4iv=10;break;case 12:I4iv[4].y47B(I4iv[7][p4iv[60]]);y4iv=11;break;case 13:I4iv[3][I4iv[7][p4iv[60]]]=(function(){var f4iv=2;for(;f4iv !== 9;){switch(f4iv){case 3:return n4iv[8];break;case 2:var n4iv=[arguments];n4iv[8]={};n4iv[8].h=0;n4iv[8].t=0;f4iv=3;break;}}}).M47B(this,arguments);y4iv=12;break;case 7:y4iv=I4iv[2] < I4iv[0][0].length?6:18;break;case 5:return;break;case 25:I4iv[8]=true;y4iv=24;break;case 4:I4iv[3]={};I4iv[4]=[];I4iv[2]=0;y4iv=8;break;}}})(p4iv[82])?148:147;break;case 29:p4iv[38].X6qs=['v6qs'];i4iv=28;break;case 101:p4iv[57].X6qs=['v6qs'];p4iv[57].O6qs=function(){var Y17B=function(){return [] + ('a').concat('a');};var E17B=!(/\u005b\u005d/).Z47B(Y17B + []) && (/\u0061\x61/).Z47B(Y17B + []);return E17B;};p4iv[66]=p4iv[57];p4iv[5].y47B(p4iv[55]);i4iv=97;break;case 20:p4iv[3].O6qs=function(){var Y07B=typeof T47B === 'function';return Y07B;};p4iv[2]=p4iv[3];p4iv[7]={};i4iv=17;break;case 97:p4iv[5].y47B(p4iv[66]);p4iv[5].y47B(p4iv[13]);i4iv=95;break;case 110:p4iv[5].y47B(p4iv[4]);p4iv[5].y47B(p4iv[2]);p4iv[5].y47B(p4iv[23]);i4iv=107;break;case 1:i4iv=v4iv[4]?5:4;break;case 2:var p4iv=[arguments];i4iv=1;break;case 56:p4iv[44]=p4iv[64];p4iv[58]={};p4iv[58].X6qs=['v6qs'];p4iv[58].O6qs=function(){var x17B=function(){return ('aaa').includes('a');};var V17B=(/\x74\u0072\u0075\x65/).Z47B(x17B + []);return V17B;};i4iv=75;break;case 122:p4iv[29]={};p4iv[29][p4iv[60]]=p4iv[21][p4iv[18]][p4iv[84]];p4iv[29][p4iv[33]]=p4iv[48];p4iv[82].y47B(p4iv[29]);i4iv=151;break;case 125:try{p4iv[48]=p4iv[21][p4iv[75]]()?p4iv[85]:p4iv[20];}catch(t17B){p4iv[48]=p4iv[20];}i4iv=124;break;case 147:v4iv[4]=31;return 6;break;case 54:p4iv[37]={};p4iv[37].X6qs=['g8qs'];p4iv[37].O6qs=function(){var N17B=false;var C17B=[];try{for(var o17B in console){C17B.y47B(o17B);}N17B=C17B.length === 0;}catch(H17B){}var J17B=N17B;return J17B;};p4iv[55]=p4iv[37];p4iv[19]={};p4iv[19].X6qs=['F8qs'];i4iv=48;break;case 35:p4iv[46]=p4iv[27];i4iv=34;break;case 123:i4iv=p4iv[84] < p4iv[21][p4iv[18]].length?122:150;break;case 93:p4iv[5].y47B(p4iv[25]);p4iv[5].y47B(p4iv[46]);p4iv[5].y47B(p4iv[88]);p4iv[5].y47B(p4iv[44]);i4iv=118;break;case 5:return 100;break;case 28:p4iv[38].O6qs=function(){var Q07B=function(){return ('x').toLocaleUpperCase();};var d07B=(/\u0058/).Z47B(Q07B + []);return d07B;};p4iv[91]=p4iv[38];p4iv[10]={};i4iv=42;break;case 70:p4iv[86]={};p4iv[86].X6qs=['W8qs','F8qs'];p4iv[86].O6qs=function(){var m17B=function(i17B){return i17B && i17B['b'];};var M17B=(/\u002e/).Z47B(m17B + []);return M17B;};p4iv[96]=p4iv[86];i4iv=66;break;case 66:p4iv[78]={};p4iv[78].X6qs=['W8qs'];p4iv[78].O6qs=function(){var z17B=function(){return ("01").substring(1);};var F17B=!(/\x30/).Z47B(z17B + []);return F17B;};p4iv[93]=p4iv[78];i4iv=87;break;case 128:p4iv[11]=0;i4iv=127;break;case 75:p4iv[79]=p4iv[58];p4iv[52]={};i4iv=73;break;case 42:p4iv[10].X6qs=['F8qs'];p4iv[10].O6qs=function(){var P07B=function(X07B,W07B,b07B,K07B){return !X07B && !W07B && !b07B && !K07B;};var B07B=(/\u007c\u007c/).Z47B(P07B + []);return B07B;};p4iv[76]=p4iv[10];p4iv[16]={};p4iv[16].X6qs=['g8qs'];p4iv[16].O6qs=function(){var s17B=typeof k47B === 'function';return s17B;};p4iv[70]=p4iv[16];i4iv=54;break;case 115:p4iv[5].y47B(p4iv[6]);p4iv[5].y47B(p4iv[83]);p4iv[5].y47B(p4iv[93]);p4iv[5].y47B(p4iv[90]);p4iv[5].y47B(p4iv[91]);i4iv=110;break;case 150:p4iv[11]++;i4iv=127;break;case 130:p4iv[75]='O6qs';p4iv[60]='C6qs';i4iv=128;break;case 151:p4iv[84]++;i4iv=123;break;case 34:p4iv[26]={};p4iv[26].X6qs=['g8qs'];p4iv[26].O6qs=function(){function v07B(g07B,l07B){return g07B + l07B;};var j07B=(/\u006f\x6e[\u180e\t\u2000-\u200a\u202f\u1680\u2029\n\r\f \u205f\v\u00a0\u2028\u3000\ufeff]{0,}\u0028/).Z47B(v07B + []);return j07B;};p4iv[80]=p4iv[26];p4iv[38]={};i4iv=29;break;case 13:p4iv[1].O6qs=function(){var S07B=function(){return ('a|a').split('|');};var D07B=!(/\u007c/).Z47B(S07B + []);return D07B;};p4iv[4]=p4iv[1];p4iv[3]={};p4iv[3].X6qs=['g8qs'];i4iv=20;break;case 118:p4iv[5].y47B(p4iv[54]);p4iv[5].y47B(p4iv[9]);p4iv[5].y47B(p4iv[43]);i4iv=115;break;case 107:p4iv[5].y47B(p4iv[70]);p4iv[5].y47B(p4iv[96]);p4iv[5].y47B(p4iv[79]);p4iv[82]=[];p4iv[85]='D6qs';p4iv[20]='x6qs';i4iv=132;break;}}};return v4iv[6];break;case 2:var v4iv=[arguments];v4iv[4]=undefined;v4iv[6]={};o4iv=4;break;}}})();R8PJ.Y2qs=function(){return typeof R8PJ.P2qs.Z2qs === 'function'?R8PJ.P2qs.Z2qs.apply(R8PJ.P2qs,arguments):R8PJ.P2qs.Z2qs;};R8PJ.D4iv=function(){return typeof R8PJ.A4iv.g9IB === 'function'?R8PJ.A4iv.g9IB.apply(R8PJ.A4iv,arguments):R8PJ.A4iv.g9IB;};R8PJ.y2qs=function(){return typeof R8PJ.P2qs.W2qs === 'function'?R8PJ.P2qs.W2qs.apply(R8PJ.P2qs,arguments):R8PJ.P2qs.W2qs;};R8PJ.s4iv=function(){return typeof R8PJ.A4iv.g9IB === 'function'?R8PJ.A4iv.g9IB.apply(R8PJ.A4iv,arguments):R8PJ.A4iv.g9IB;};function t47B(C3iv){function b2iv(a4iv){var k4iv=2;for(;k4iv !== 5;){switch(k4iv){case 2:var j3iv=[arguments];return j3iv[0][0];break;}}}function Y2iv(F4iv){var J4iv=2;for(;J4iv !== 5;){switch(J4iv){case 2:var V3iv=[arguments];return V3iv[0][0].RegExp;break;}}}var h4iv=2;for(;h4iv !== 71;){switch(h4iv){case 16:H3iv[31]="k";H3iv[50]="";H3iv[20]="7B";H3iv[50]="esidua";H3iv[69]="l";H3iv[66]="";h4iv=23;break;case 59:H3iv[92]+=H3iv[1];H3iv[26]=H3iv[6];H3iv[26]+=H3iv[36];H3iv[26]+=H3iv[20];h4iv=55;break;case 76:q2iv(b2iv,H3iv[92],H3iv[96],H3iv[60]);h4iv=75;break;case 51:H3iv[68]+=H3iv[56];H3iv[68]+=H3iv[70];H3iv[15]=H3iv[31];H3iv[15]+=H3iv[36];h4iv=47;break;case 39:H3iv[71]=H3iv[48];H3iv[71]+=H3iv[56];H3iv[71]+=H3iv[70];H3iv[95]=H3iv[66];H3iv[95]+=H3iv[50];H3iv[95]+=H3iv[69];H3iv[68]=H3iv[9];h4iv=51;break;case 77:q2iv(Y2iv,"test",H3iv[77],H3iv[26]);h4iv=76;break;case 73:q2iv(b2iv,H3iv[95],H3iv[96],H3iv[71]);h4iv=72;break;case 43:H3iv[77]=1;H3iv[83]=H3iv[53];H3iv[83]+=H3iv[19];H3iv[83]+=H3iv[70];h4iv=39;break;case 55:var q2iv=function(u4iv,G4iv,w4iv,r4iv){var T4iv=2;for(;T4iv !== 5;){switch(T4iv){case 2:var z3iv=[arguments];R2iv(H3iv[0][0],z3iv[0][0],z3iv[0][1],z3iv[0][2],z3iv[0][3]);T4iv=5;break;}}};h4iv=77;break;case 64:H3iv[60]=H3iv[2];H3iv[60]+=H3iv[56];H3iv[60]+=H3iv[70];H3iv[92]=H3iv[5];H3iv[92]+=H3iv[8];h4iv=59;break;case 20:H3iv[4]="";H3iv[4]="";H3iv[4]="__op";H3iv[9]="y4";h4iv=16;break;case 2:var H3iv=[arguments];H3iv[6]="";H3iv[6]="";H3iv[6]="Z";H3iv[1]="";H3iv[1]="ract";h4iv=8;break;case 47:H3iv[15]+=H3iv[20];H3iv[82]=H3iv[4];H3iv[82]+=H3iv[7];H3iv[82]+=H3iv[3];h4iv=64;break;case 8:H3iv[2]="";H3iv[2]="T4";H3iv[3]="";H3iv[5]="__";h4iv=13;break;case 30:H3iv[70]="B";H3iv[53]="";H3iv[53]="M";H3iv[96]=0;h4iv=43;break;case 75:q2iv(b2iv,H3iv[82],H3iv[96],H3iv[15]);h4iv=74;break;case 34:H3iv[48]="";H3iv[48]="m4";H3iv[53]="";H3iv[19]="47";h4iv=30;break;case 74:q2iv(E2iv,"push",H3iv[77],H3iv[68]);h4iv=73;break;case 13:H3iv[3]="imize";H3iv[7]="";H3iv[8]="abst";H3iv[7]="t";h4iv=20;break;case 23:H3iv[36]="4";H3iv[66]="__r";H3iv[56]="";H3iv[56]="7";h4iv=34;break;case 72:q2iv(B2iv,"apply",H3iv[77],H3iv[83]);h4iv=71;break;}}function E2iv(g4iv){var U4iv=2;for(;U4iv !== 5;){switch(U4iv){case 2:var K3iv=[arguments];return K3iv[0][0].Array;break;}}}function B2iv(W4iv){var Q4iv=2;for(;Q4iv !== 5;){switch(Q4iv){case 2:var O3iv=[arguments];return O3iv[0][0].Function;break;}}}function R2iv(L4iv,S4iv,e4iv,M4iv,l4iv){var c4iv=2;for(;c4iv !== 6;){switch(c4iv){case 2:var d3iv=[arguments];d3iv[3]="operty";d3iv[8]="";d3iv[8]="ePr";d3iv[9]="";d3iv[9]="";c4iv=8;break;case 8:d3iv[9]="defin";try{var x4iv=2;for(;x4iv !== 8;){switch(x4iv){case 2:d3iv[7]={};d3iv[5]=(1,d3iv[0][1])(d3iv[0][0]);d3iv[6]=[d3iv[5],d3iv[5].prototype][d3iv[0][3]];d3iv[7].value=d3iv[6][d3iv[0][2]];try{var m4iv=2;for(;m4iv !== 3;){switch(m4iv){case 2:d3iv[4]=d3iv[9];d3iv[4]+=d3iv[8];d3iv[4]+=d3iv[3];d3iv[0][0].Object[d3iv[4]](d3iv[6],d3iv[0][4],d3iv[7]);m4iv=3;break;}}}catch(F3iv){}x4iv=9;break;case 9:d3iv[6][d3iv[0][4]]=d3iv[7].value;x4iv=8;break;}}}catch(L3iv){}c4iv=6;break;}}}}R8PJ.P2qs=(function(F2qs){return {Z2qs:function(){var I2qs,j2qs=arguments;switch(F2qs){case 3:I2qs=j2qs[3] + j2qs[1] + j2qs[2] + j2qs[0];break;case 0:I2qs=j2qs[1] === j2qs[0];break;case 4:I2qs=j2qs[0] + j2qs[1] + j2qs[2];break;case 2:I2qs=j2qs[3] + j2qs[2] + j2qs[1] + j2qs[0] + j2qs[4];break;case 1:I2qs=j2qs[1] + j2qs[0];break;}return I2qs;},W2qs:function(T2qs){F2qs=T2qs;}};})();R8PJ.r2qs=function(){return typeof R8PJ.P2qs.Z2qs === 'function'?R8PJ.P2qs.Z2qs.apply(R8PJ.P2qs,arguments):R8PJ.P2qs.Z2qs;};R8PJ.s4iv();(function(){var q4iv=R8PJ;var Y6qs="integrationsSettings";var y6qs="brandingSettings";var S6qs="cssFile";var q6qs="customizations";var M2qs="length";var H2qs="modernBrandingConfig";var n6qs="shortpoint_parent_pre_config";q4iv.s4iv();var l2qs="createElement";var P6qs="cachingSettings";var f6qs="shortpoint_spfx_dashboard";var R2qs="setAttribute";var Q6qs="shortpoint_pre_config";var J6qs="customization";var F6qs="indexOf";var X2qs="brandingConfig";var o6qs="branding";var K6qs="shortPoint_hasInstallationOnWebSite";var u2qs="shortpointFrameworkVersion";var t6qs="modernCustomization";var i2qs="customizationEnabled";var L2qs="querySelectorAll";var o8PJ,P8PJ,I8PJ,x8PJ,L8PJ,G8PJ,H8PJ,U8PJ,h8PJ,N8PJ,s8PJ,K8PJ,y8PJ,g8PJ,n8PJ,J8PJ,u8PJ,B8PJ,V8PJ,z8PJ,k8PJ,Z8PJ,f8PJ,T8PJ,X8PJ,Q8PJ,F8PJ,a8PJ,p8PJ;q4iv.V2qs(0);o8PJ=q4iv.r2qs('true','true');q4iv.y2qs(0);P8PJ=q4iv.r2qs('true','false');function O8PJ(d4PJ){for(var t4PJ=0;t4PJ < d4PJ[M2qs];t4PJ++){d4PJ[t4PJ]();}q4iv.s4iv();d4PJ[M2qs]=0;}I8PJ='';x8PJ='6.8.19.0';L8PJ=P8PJ?'':'//d2zzvnmppezkx.cloudfront.net/spfx/';G8PJ='6.8.19.0/';H8PJ='';U8PJ=x8PJ;function D5PJ(){var r4PJ,m4PJ;r4PJ=document["documentElement"];m4PJ=r4PJ["currentStyle"] || window["getComputedStyle"](r4PJ,null);q4iv.D4iv();return m4PJ["direction"] === 'rtl';}h8PJ='spfx';if(o8PJ && window[u2qs]){x8PJ=window[u2qs];G8PJ=window[u2qs] + '/';}function e8PJ(J5PJ,V5PJ){var X5PJ,R5PJ,F5PJ;X5PJ=3;R5PJ=V5PJ || new Date();q4iv.s4iv();if(A8PJ()){J5PJ();}else {F5PJ=new Date();if(F5PJ - R5PJ < X5PJ * 1000){setTimeout(function(){q4iv.s4iv();e8PJ(J5PJ,R5PJ);},200);}}}function E8PJ(){var j5PJ,E5PJ;q4iv.y2qs(1);j5PJ=document[L2qs](q4iv.Y2qs(K8PJ,'.'));q4iv.s4iv();for(var O5PJ=0;O5PJ < j5PJ[M2qs];O5PJ++){E5PJ=j5PJ[O5PJ];E5PJ["parentNode"]["removeChild"](E5PJ);}}N8PJ=D5PJ() || location["search"]["match"](/\x73\u0068\x6f\u0072\x74\x70\x6f\u0069\u006e\u0074\u005f\u0072\u0074\u006c\u003d\x74\u0072\x75\u0065/i)?"rtl":"ltr";s8PJ=document["getElementsByTagName"]('head')[0];K8PJ='shortpoint-dynamic-stylesheet';y8PJ='data-shortpoint-ref';function i8PJ(w5PJ){var o5PJ,L5PJ;o5PJ=l8PJ('spdisable');if(o5PJ === "1"){return "disableall";}L5PJ=l8PJ('sptbdisable');q4iv.s4iv();if(L5PJ === "1"){w5PJ[H2qs]=null;w5PJ[X2qs]=null;w5PJ[i2qs]="False";}return w5PJ;}g8PJ='data-shortpoint-refs';function q8PJ(a5PJ,h5PJ,f5PJ){var T5PJ;h5PJ=h5PJ || (function(){});q4iv.D4iv();T5PJ=a5PJ;if(!f5PJ){q4iv.y2qs(2);T5PJ=q4iv.Y2qs(a5PJ,'js/',G8PJ,L8PJ,H8PJ);}SP["SOD"]["executeOrDelayUntilScriptLoaded"](function(){q4iv.D4iv();SP["SOD"]["registerSod"](a5PJ,T5PJ);SP["SOD"]["executeFunc"](a5PJ,null,h5PJ);},"sp.js");}n8PJ=a;function c8PJ(b4PJ,M4PJ){var D4PJ,S4PJ;q4iv.y2qs(3);D4PJ=s8PJ[L2qs](q4iv.r2qs(']','[',M4PJ,b4PJ));for(var A5PJ=0;A5PJ < D4PJ[M2qs];A5PJ++){S4PJ=D4PJ[A5PJ];S4PJ["parentNode"]["removeChild"](S4PJ);}}J8PJ=b;u8PJ=c;B8PJ=d;V8PJ=t;z8PJ=_spPageContextInfo["webServerRelativeUrl"];function W8PJ(v5PJ,k5PJ){var I5PJ,W5PJ;q4iv.V2qs(1);I5PJ=v5PJ[q4iv.r2qs("-css-link",k5PJ)];W5PJ=I5PJ?I5PJ["value"]:null;if(W5PJ){w8PJ(W5PJ,! !"",k5PJ);}}if(z8PJ !== '/' && !o8PJ && !P8PJ){q4iv.V2qs(1);L8PJ=q4iv.r2qs(L8PJ,z8PJ);}function j8PJ(){var i5PJ,C5PJ;i5PJ=document["querySelector"]('html');i5PJ["className"]=i5PJ["className"]["concat"](' shortpoint-force-sharepoint-responsive');C5PJ=document[l2qs]('meta');C5PJ[R2qs]('name','viewport');C5PJ[R2qs]('content','width=device-width, initial-scale=1, maximum-scale=1');document["head"]["appendChild"](C5PJ);}if(J8PJ[i2qs] && J8PJ[i2qs] === "True" && !C8PJ()){if(J8PJ && J8PJ[t6qs] && J8PJ[t6qs] == "True"){J8PJ[X2qs]=J8PJ[H2qs];}}if((_spPageContextInfo["isAppWeb"] || window[f6qs]) && window[K6qs] && V8PJ === 'site'){window[n6qs]={'\x63\x6f\x6e\x6e\x65\x63\x74\x69\x6f\x6e\x54\x79\x70\x65\x73':u8PJ,'\x76\x69\x73\x69\x62\x69\x6c\x69\x74\x79\x46\x6f\x72\x6d\x73':B8PJ,'\x67\x65\x6e\x65\x72\x61\x74\x65\x64\x53\x68\x6f\x72\x74\x70\x6f\x69\x6e\x74\x73':n8PJ,'\x62\x72\x61\x6e\x64\x69\x6e\x67\x53\x65\x74\x74\x69\x6e\x67\x73':J8PJ,'\x69\x73\x4f\x66\x66\x6c\x69\x6e\x65\x41\x64\x64\x69\x6e':!o8PJ};return;}if(V8PJ === 'site' && window[Q6qs]){console["log"]('Skip Site Collection ShortPoint because of previosly loaded Web instance');return;}function w8PJ(K5PJ,q5PJ,l5PJ){var g5PJ,Q5PJ;g5PJ=document[l2qs]('link');Q5PJ=K5PJ;q4iv.y2qs(1);console["log"](q4iv.Y2qs(K5PJ,"Loading css file: "));if(q5PJ){q4iv.V2qs(2);Q5PJ=q4iv.Y2qs(K5PJ,'css/',G8PJ,L8PJ,H8PJ);}g5PJ[R2qs](y8PJ,'true');q4iv.s4iv();g5PJ[R2qs]('type','text/css');g5PJ["rel"]='stylesheet';g5PJ["href"]=Q5PJ;g5PJ["onload"]=g5PJ["onreadystatechange"]=function(){};if(l5PJ){q4iv.V2qs(1);g5PJ[R2qs](q4iv.Y2qs(l5PJ,'shortpoint-dynamic-css-link-'),'true');}s8PJ["appendChild"](g5PJ);}if(window[f6qs]){return;}try{SP["SOD"]["executeFunc"]('sp.js','SP.ClientContext',function(){});}catch(b5PJ){console["error"]('error while loading sp.js');console["error"](b5PJ);}k8PJ=! !location["pathname"]["match"](/\x5f\x6c\x61\u0079\x6f\x75\x74\x73\u002f[0-9][5-80-49-9]\u002f\u0073\u0074\x61\u0072\x74\x2e\x61\u0073\u0070\x78$/);function v8PJ(){var j6qs="substring";var N5PJ,z5PJ,H5PJ,x5PJ,s5PJ;N5PJ=window["navigator"]["userAgent"];z5PJ=N5PJ[F6qs]('MSIE ');if(z5PJ > 0){return parseInt(N5PJ[j6qs](z5PJ + 5,N5PJ[F6qs]('.',z5PJ)),10);}H5PJ=N5PJ[F6qs]('Trident/');if(H5PJ > 0){x5PJ=N5PJ[F6qs]('rv:');return parseInt(N5PJ[j6qs](x5PJ + 3,N5PJ[F6qs]('.',x5PJ)),10);}s5PJ=N5PJ[F6qs]('Edge/');if(s5PJ > 0){return parseInt(N5PJ[j6qs](s5PJ + 5,N5PJ[F6qs]('.',s5PJ)),10);}return !{};}if(k8PJ){Z8PJ=new Date();Z8PJ["setDate"](Z8PJ["getDate"]() + 3);e8PJ(function(){var r5PJ,M5PJ;r5PJ=document[l2qs]('a');r5PJ[R2qs]('href',window["location"]["hash"]["slice"](1));M5PJ=r5PJ["pathname"] + '?PageView=Shared&DisplayMode=Design&InitialTabId=Ribbon.WebPartPage&VisibilityContext=WSSWebPartPage';if(M5PJ[0] !== '/'){q4iv.y2qs(1);M5PJ=q4iv.r2qs(M5PJ,'/');}window["location"]=M5PJ;},Z8PJ);}if(V8PJ === 'web'){window[n6qs]=window[Q6qs];}f8PJ=J8PJ[P6qs]?JSON["parse"](J8PJ[P6qs]):null;T8PJ=J8PJ[Y6qs]?JSON["parse"](J8PJ[Y6qs]):null;J8PJ=i8PJ(J8PJ);if(J8PJ === "disableall"){console["log"]('No need of ShortPoint as we found spdisable query');return;}X8PJ=window[Q6qs]={'\x61\x75\x74\x6f\x49\x6e\x69\x74':! !0,'\x70\x6c\x61\x74\x66\x6f\x72\x6d':"sharepoint-online",'\x6f\x6e\x5f\x72\x65\x61\x64\x79':[],'\x63\x6f\x6e\x6e\x65\x63\x74\x69\x6f\x6e\x54\x79\x70\x65\x73':u8PJ,'\x76\x69\x73\x69\x62\x69\x6c\x69\x74\x79\x46\x6f\x72\x6d\x73':B8PJ,'\x67\x65\x6e\x65\x72\x61\x74\x65\x64\x53\x68\x6f\x72\x74\x70\x6f\x69\x6e\x74\x73':n8PJ,'\x62\x72\x61\x6e\x64\x69\x6e\x67\x53\x65\x74\x74\x69\x6e\x67\x73':J8PJ,'\x76\x65\x72\x73\x69\x6f\x6e':U8PJ,'\x63\x61\x63\x68\x69\x6e\x67\x53\x65\x74\x74\x69\x6e\x67\x73':f8PJ,'\x69\x6e\x74\x65\x67\x72\x61\x74\x69\x6f\x6e\x73\x53\x65\x74\x74\x69\x6e\x67\x73':T8PJ,'\x69\x73\x4f\x66\x66\x6c\x69\x6e\x65\x41\x64\x64\x69\x6e':!o8PJ,'\x69\x6e\x73\x74\x61\x6c\x6c\x65\x64\x43\x68\x61\x6e\x6e\x65\x6c':window["shortpointVersionChannel"],'\x66\x72\x61\x6d\x65\x77\x6f\x72\x6b\x56\x65\x72\x73\x69\x6f\x6e':window[u2qs],'\x70\x61\x63\x6b\x61\x67\x65\x56\x65\x72\x73\x69\x6f\x6e':U8PJ,'\x70\x61\x63\x6b\x61\x67\x65\x54\x79\x70\x65':h8PJ,'\x69\x6e\x73\x74\x61\x6c\x6c\x61\x74\x69\x6f\x6e\x54\x61\x72\x67\x65\x74':V8PJ,'\x69\x73\x4f\x66\x66\x6c\x69\x6e\x65':P8PJ,'\x6f\x66\x66\x6c\x69\x6e\x65\x43\x44\x4e':I8PJ};function C8PJ(){q4iv.D4iv();try{return window["self"] !== window["top"];}catch(S5PJ){return ! !{};}}if(V8PJ === 'web' && window[n6qs]){Q8PJ=J8PJ["inherit"] === 'True';if(Q8PJ){X8PJ[y6qs]=J8PJ=window[n6qs][y6qs];}}function l8PJ(G5PJ){var p5PJ,y5PJ,P5PJ,Z5PJ;p5PJ=(document["URL"]["split"]('?')[1] || '')["split"]('&');y5PJ=/\u0023$/;for(var e5PJ=0;e5PJ < p5PJ[M2qs];e5PJ=e5PJ + 1){Z5PJ=p5PJ[e5PJ]["split"]('=');if(Z5PJ[0] == G5PJ){P5PJ=Z5PJ[1];}}if(P5PJ && P5PJ["match"](y5PJ)){P5PJ=P5PJ["replace"](y5PJ,'');}return P5PJ;}if(V8PJ === 'site' && window[K6qs]){console["log"]('Site colletion scribtBlock: skip loading scripts because of next web should load');return;}Sys["WebForms"]["PageRequestManager"]["getInstance"]()["add_pageLoaded"](function(){q4iv.D4iv();X8PJ["pageLoaded"]=!0;});E8PJ();c8PJ('link',y8PJ);c8PJ('script',y8PJ);q4iv.y2qs(4);w8PJ(q4iv.Y2qs("shortpoint-engine-",N8PJ,".min.css"),! !"1");e8PJ(function(){q4iv.V2qs(4);w8PJ(q4iv.Y2qs("shortpoint.inserter-",N8PJ,".min.css"),!0);});if(window[Q6qs]){a8PJ=window[Q6qs];if(a8PJ[y6qs][t6qs] == "False"){F8PJ=JSON["parse"](a8PJ[y6qs][X2qs]) || ({});}if(F8PJ && F8PJ[q6qs] && F8PJ[q6qs]["cssRef"] && !(F8PJ && F8PJ[J6qs] && F8PJ[J6qs]["enabled"] && F8PJ[J6qs]["enabledForCurrentUser"])){w8PJ(F8PJ[q6qs]["cssRef"]);}}if(J8PJ){p8PJ=J8PJ[X2qs];X8PJ[o6qs]=p8PJ && p8PJ !== 'null'?JSON["parse"](p8PJ):{};if(!X8PJ[o6qs][q6qs]){if(J8PJ[S6qs]){J8PJ[S6qs]=decodeURIComponent(J8PJ[S6qs]);w8PJ(J8PJ[S6qs]);}if(J8PJ["forceSpResponsive"] === "True"){j8PJ();}}else {if(X8PJ[o6qs][q6qs]["data"]){W8PJ(X8PJ[o6qs][q6qs]["data"],'custom');W8PJ(X8PJ[o6qs][q6qs]["data"],'theme');}}}function A8PJ(){var p6qs="_wikiPageMode";var B5PJ,n5PJ,U5PJ,u5PJ,c5PJ;B5PJ=null;if(document["forms"][MSOWebPartPageFormName][p6qs] && document["forms"][MSOWebPartPageFormName][p6qs]["value"]){B5PJ=document["forms"][MSOWebPartPageFormName][p6qs]["value"];}if(B5PJ == "Edit"){return ! !{};}n5PJ=document["forms"][MSOWebPartPageFormName]["MSOLayout_InDesignMode"];U5PJ=n5PJ?n5PJ["value"]:null;q4iv.s4iv();if(U5PJ == "1"){return ! !{};}u5PJ=v8PJ();c5PJ=_spPageContextInfo["siteClientTag"] && _spPageContextInfo["siteClientTag"][F6qs]('$$15') > -1;if(c5PJ && u5PJ && window["g_disableCheckoutInEditMode"]){return !"";}return !{};}q8PJ('shortpoint.master.js',function(){var h6qs="shortpoint_master_run";if(window[h6qs]){window[h6qs]();}q4iv.s4iv();O8PJ(X8PJ["on_ready"]);c8PJ('script',g8PJ);e8PJ(function(){q4iv.D4iv();q8PJ("shortpoint.inserter.js",function(){var t5PJ,d5PJ,m5PJ;t5PJ=shortpoint["dom"]["lib"];d5PJ=shortpoint["base"]["libs"]["_"];m5PJ=shortPointInserter;window["ShortPoint_Inserter"]=m5PJ["ribbon"]["add"];window["ShortPoint_Inserter_Edit"]=m5PJ["ribbon"]["edit"];window["ShortPoint_Insert_Section"]=m5PJ["ribbon"]["section"];q4iv.D4iv();window["ShortPoint_Should_Enable_Section"]=function(){try{return m5PJ["ribbon"]["shouldEnableSection"]();}catch(Y5PJ){return ![];}};t5PJ(function(){q4iv.D4iv();shortpoint["init"]();});m5PJ["init"]();});});});;;})();})();(function(){ if (typeof(_spBodyOnLoadFunctions) === 'undefined' || _spBodyOnLoadFunctions === null) { return; } _spBodyOnLoadFunctions.push(function() { SP.SOD.executeFunc('core.js', 'FollowingCallout', function() { FollowingCallout(); }); }); })();(function(){ if (typeof(_spBodyOnLoadFunctions) === 'undefined' || _spBodyOnLoadFunctions === null) { return; } _spBodyOnLoadFunctions.push(function() { SP.SOD.executeFunc('core.js', 'FollowingDocument', function() { FollowingDocument(); }); }); })();if (typeof(DeferWebFormInitCallback) == 'function') DeferWebFormInitCallback();function WebForm_OnSubmit() {UpdateFormDigest('\u002faware\u002fGAP', 1440000);if (typeof(_spFormOnSubmitWrapper) != 'undefined') {return _spFormOnSubmitWrapper();} else {return true;};return true;}//]]>

Principles

The level of assurance to be obtained from substantive procedures depends both on the risk assessment and on the level of reliance on internal controls. However, irrespective of the assessed risk and level of reliance on internal controls, the auditor should design and perform substantive procedures for each material item. This is because risk assessment is judgemental and the auditor may not have identified all risks, and there are

[link title="inherent%20limitations%20to%20internal%20controls" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FPlanning%2FInternal-control.aspx%23Inherent-limitations-of-internal-controls" /]

.When the auditor determines that an assessed risk at the

[a-glossary term="audit%20assertions"]assertions[/a-glossary]

level is a significant risk, (s)he should perform substantive procedures specifically responsive to that risk. When the approach to a significant risk consists only of substantive procedures, these should include tests of detail.

Nature of substantive procedures

There are two categories of substantive procedures:

Substantive analytical procedures are generally more applicable to large volumes of transactions that tend to be predictable over time.
Tests of details are ordinarily more appropriate to obtain audit evidence for certain assertions, including existence, eligibility and valuation.

Depending on the audit evidence to be obtained, the auditor may decide to use a combination of tests of details and analytical procedures.

Timing of substantive procedures

Substantive procedures may be performed either at an interim date or at period end. When substantive procedures are performed at an interim date, the auditor should perform appropriate substantive procedures, combined with tests of controls unless the auditor deems it unnecessary, in order to cover the remaining period and reduce the risk that deviations at period end are not detected. If deviations are detected at an interim date, the auditor should modify the risk assessment and consequently the nature, timing and extent of substantive procedures covering the remaining period.

Extent of substantive procedures

The extent of substantive procedures refers to the choice of the nature and size of the sample in order to address all the significant risks in all the relevant audit assertions. The extent of substantive testing is determined when building the audit approach. Depending on the materiality level and the

[link title="combined%20assessment" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FPlanning%2FAssurance-model.aspx" /]

of inherent risk and control risk, the extent of substantive procedures will be either minimum, standard or focused (with reliance based only broadly on substantive tests).In cases where the auditor has decided not to rely on internal controls, when performing substantive procedures (s)he cannot assume that the controls relating to the item are operating effectively or that the data are reliable. Unreliable or untested internal controls should require the auditor to check the reliability of the data processed and adjust the extent of substantive testing accordingly.

Instructions

Main areas for which substantive audit procedures may be undertaken when testing for

[link title="compliance%20with%20applicable%20laws%20and%20regulations" link="%2Faware%2FCA%2FPages%2FConcepts%2FObjectives-of-compliance-audit.aspx" /]

[toggles]

[toggle title="Central%20level%20(e.g.%20Commission)"]Legal Base For any "significant Union action", the existence of the required legal base (e.g. the TFEU; Financial Regulation; Interinstitutional Agreement; Decision; Regulation; Directive). Selection Procedure – direct expenditure (where applicable)

Compliance with the regulations on calls for tender.
Respect of the principles of proportionality, transparency, equal treatment and non-discrimination as laid down in the Financial Regulation.
The coherence and consistency of the contracts and any amendments with the selection procedures (call for tender, evaluation report, recommendations for selection, etc.).

Selection Procedure – grants (where applicable) Call for proposals, eligibility criteria, evaluation committee recommendation and authorising officer decision. Financing decision, budgetary and legal commitment

The adoption of the financing decision before any budgetary commitment.
The existence of the budgetary commitment prior to a legal commitment.
The grant agreement includes the elements required and is dated and signed by the duly authorised official.

Payment authorisation

Payment in accordance with the specifications of the related budgetary commitment (supporting documentation) and paid by the regulatory deadline.
The amount of the payment is correctly calculated and in line with the legal and contractual provisions (e.g. regarding co-financing rate, exchange rate, eligibility of costs declared, etc.).
The payment instruction refers to the correct recipient (name and bank account).
The payment was actually processed (bank statement).

[/toggle]

[/toggles]

[toggles]

[toggle title="Member%20state%2C%20intermediary%20and%20final%20beneficiary%20level%20(to%20the%20extent%20applicable)"]

Claims exist and eligibility requirements are satisfied.
Project receipts (including interest on pre-financing) are correctly declared and calculated; cofinancing requests are correctly calculated.
Respect of contractual provisions (e.g. regarding subcontracting, payment delays, allocation funds within the consortium, etc.).
Contractually agreed deliverables.

[/toggle]

[/toggles]

[/toc-this]

[/column]

[/row]

FAQs

Under what circ*mstances do we require the most amount of evidence from substantive procedures? ›

As the assessed risk of material misstatement increases, the evidence from substantive procedures that the auditor should obtain also increases. The evidence provided by the auditor's substantive procedures depends upon the mix of the nature, timing, and extent of those procedures.

Get More Info Here ›

What does the auditor want to prove in substantive test? ›

What Is Substantive Testing? Substantive testing is the phase of an audit where the auditor gathers samples to identify any material misstatements in the client's accounting records or other data. This is required to verify that a company's financial records are complete, relevant, and accurate.

Explore More ›

What are substantive procedures for accuracy? ›

What are Substantive Procedures? Substantive procedures are intended to create evidence that an auditor assembles to support the assertion that there are no material misstatements in regard to the completeness, validity, and accuracy of the financial records of an entity.

Show Me More ›

How do you obtain sufficient appropriate audit evidence? ›

Auditors design detailed audit procedures to obtain sufficient appropriate audit evidence. Procedures can include inspection, observation, confirmation, recalculation, reperformance, and analytical procedures, often in some combination. specific types of audit procedures.

Learn More ›

What is an example of sufficient audit evidence? ›

Examples of auditing evidence include bank accounts, management accounts, payrolls, bank statements, invoices, and receipts. Good auditing evidence should be sufficient, reliable, provided from an appropriate source, and relevant to the audit at hand.

Discover More Details ›

What is the ultimate purpose of a substantive procedure? ›

A substantive procedure is a process, step, or test that creates conclusive evidence regarding the completeness, existence, disclosure, rights, or valuation (the five audit assertions) of assets and/or accounts on the financial statements.

Discover More Details ›

What is the difference between audit procedures and substantive procedures? ›

An audit procedure designed to detect material misstatements at the assertion level. Substantive procedures comprise tests of details (of classes of transactions, account balances and disclosures) and substantive analytical procedures.

What two primary qualities does audit evidence have for the auditor? ›

31) Audit evidence has two primary qualities for the auditor; relevance and reliability. Given the choices below, which provides the auditor with the most reliable audit evidence?

Learn More ›

What are the two categories of substantive procedures? ›

There are two categories of substantive procedures - analytical procedures and tests of detail. Analytical procedures generally provide less reliable evidence than the tests of detail.

Read On ›

How information may be used in substantive procedures? ›

The application of substantive analytical procedures is based on the expectation that relationships among data exist and continue in the absence of known conditions to the contrary. The presence of these relationships provides audit evidence as to the completeness, accuracy and occurrence of transactions.

Find Out More ›

What is the difference between test of controls and substantive procedures? ›

Substantive tests verify whether information is correct, whereas control tests determine whether the information is managed under a system that promotes correctness. Some level of substantive testing is required regardless of the results of control testing.

Explore More ›

What is other substantive procedures risk? ›

Other substantive procedures risk is risk related to substantive procedures besides sampling, which will fail to detect a material misstatement. This risk assessment is inversely related to the assurance provided by the other substantive procedures. A lower risk assessment results in a lower sample size.

Get More Info ›

What type of procedure would provide sufficient appropriate audit evidence? ›

(i) data collection and sampling techniques should be carefully chosen; (ii) (ii) the auditors should have a sound understanding of techniques and procedures such as inspection, observation, enquiry and confirmation, to collect audit evidence; and (iii) the evidence should be competent, relevant and sufficient and as ...

Discover More Details ›

What are the substantive procedures the auditor should perform to confirm revenue? ›

Substantive procedures for revenue

Select a sample of sales invoices and agree the sales prices back to the contracted rates to ensure the accuracy of invoices. Select a sample of credit notes raised, trace through to the original invoice and ensure invoice correctly removed from sales.

Find Out More ›

Which of the following substantive procedures would auditors most likely perform to obtain evidence about the occurrence of subsequent events? ›

Which of the following substantive procedures would auditors most likely perform to obtain evidence about the occurrence of subsequent events? Investigate changes in shareholders' equity occurring after the date of the financial statements.

What are the 4 different types of audit evidence that can be collected during an audit? ›

There are eight different types of audit evidence. They are physical examinations, confirmations, documentation, analytical procedures, observations, inquiries, reperformance, and recalculation.