The audit strategy shall set out the audit methodology, the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years.
Auditistrateegias kirjeldatakse auditeerimismetoodikat, tegevusauditite valimivõtumeetodit ja auditite kavandamist jooksvaks aruandeaastaks ning kaheks järgmiseks aruandeaastaks.