In such cases, the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation.
I gcásanna den sórt sin, beidh méid an tsampla dóthanach chun a chumasú don údarás iniúchóireachta tuairim iniúchóireachta bailí a tharraingt suas i gcomhréir leis an dara fomhír d'Airteagal 59(5) den Rialachán Airgeadais.