The declared expenditure shall be audited based on a representative sample or, where appropriate, on substantive testing and, as a general rule, on statistical sampling methods.
Iniúchfar an caiteachas dearbhaithe bunaithe ar shampla ionadaíoch, nó i gcás inarb iomchuí, ar thástáil shubstainteach, agus, mar riail ghinearálta ar mhodhanna samplála staidrimh.