Annex E. Model Annual Audit Opinion1 addressed to – the European Commission, Directorate–General – the Government of Montenegro – copy to the National IPA Coordinator (NIPAC) of Montenegro and – copy to the National Authorising Officer (NAO) of Montenegro I, the undersigned, Head of the Audit Authority of Montenegro, independent in the sense of Article 12(1) of Commission Implementing Regulation (EU) No 447/2014, have carried out audit procedures on the functioning of the management and control system, on a sample of declared expenditure and on the accounts drawn-up by and under the responsibility of the National Authorising Officer (NAO) in accordance with Articles 7(2) and 11 of Commission Implementing Regulation (EU) No 447/2014, in relation to the programme [name of programme, CCI number] (hereafter "the programme"), in order to issue an audit opinion in accordance with Articles 12(3) and 23(2) of Commission Implementing Regulation (EU) No 447/2014. This audit opinion is in accordance with the following standards [quote the international auditing standards followed]. I have also assessed the consistency of the management declaration drawn-up by the National Authorising Officer (NAO) under Article 9(4) of Commission Implementing Regulation (EU) No 447/2014 with this audit work. The audit in respect of the programme was carried out in accordance with the audit strategy and taking into account internationally accepted auditing standards, with reference to the year (year), and reported in the attached annual audit activity report pursuant to Article 12(3) of Commission Implementing Regulation (EU) No 447/2014. There were no limitations on the audit scope. The audit scope was limited by the following factors:
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Sources: Framework Agreement, Framework Agreement