For the purposes of the second subparagraph of Article 127(1), the COVID-19 outbreak shall constitute a duly justified case that audit authorities may invoke based on their professional judgement to use a non-statistical sampling method for the accounting year starting on 1 July 2019 and ending on 30 June 2020.
Taikant 127 straipsnio 1 dalies antrą pastraipą, COVID-19 protrūkis laikomas tinkamai pagrįstu atveju, kuriuo audito institucijos, remdamosi savo profesiniu vertinimu, gali 2019 m.