According to art.3(3) of R.1663/95 the Certifying Body is required to report on : “whether the statements of ... intervention operations ... are a materially true, complete and accurate record of the operations charged to the Fund” ... These requirements mean that (i) the Certifying Body ... must also audit the statements of intervention operations to the extent necessary to enable a clear expression of opinion on them, and that (iii) it must obtain direct audit evidence of the existence of stocks.
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