It is necessary to set out in detail the sampling basis for operations to be audited, which the audit authority should observe in establishing or approving the sampling method, including the determination of the sampling unit, certain technical criteria to be used for the sample and where necessary factors to be taken into account in taking additional samples.

This resulted in an approach, based on international standards, which combines stratification with monetary unit sampling (MUS), and incorporates the correction of systematic errors with the detection of the global error rate via a statistical sample.

Ribeiro e Castro (PPE-DE ), in writing (PT) Given its value, the territory it covers and the importance attached to it by economies outside the Community as a monetary unit of reference, the euro is now one of the most sought-after currencies among counterfeiters, who are using increasingly sophisticated techniques and methods that the authorities of individual Member States are often unable to combat.

Ribeiro e Castro (PPE-DE), in writing (PT) Given its value, the territory it covers and the importance attached to it by economies outside the Community as a monetary unit of reference, the euro is now one of the most sought-after currencies among counterfeiters, who are using increasingly sophisticated techniques and methods that the authorities of individual Member States are often unable to combat.

(13) Whereas the euro unit and the national currency units are units of the same currency; whereas it should be ensured that payments inside a participating Member State by crediting an account can be made either in the euro unit or the respective national currency unit; whereas the provisions on payments by crediting an account should also apply to those cross-border payments, which are denominated in the euro unit or the national currency unit of the account of the creditor; whereas it is necessary to ensure the smooth functioning of payment systems by laying down provisions dealing with the crediting of accounts by payment instrume ...[+++]nts credited through those systems; whereas the provisions on payments by crediting an account should not imply that financial intermediaries are obliged to make available either other payment facilities or products denominated in any particular unit of the euro; whereas the provisions on payments by crediting an account do not prohibit financial intermediaries from coordinating the introduction of payment facilities denominated in the euro unit which rely on a common technical infrastructure during the transitional period;

6. National legal provisions of participating Member States which permit or impose netting, set-off or techniques with similar effects shall apply to monetary obligations, irrespective of their currency denomination, if that denomination is in the euro unit or in a national currency unit, with any conversion being effected at the conversion rates.