The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, to set out the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 of this Article.
Cumhachtófar an Coimisiún chun gníomhartha tarmligthe a ghlacadh, i gcomhréir le hAirteagal 149, chun raon feidhme agus inneachar na n-iniúchtaí ar oibríochtaí agus iniúchtaí ar na cuntais agus an mhodheolaíocht do roghnú shampla na n-oibríochtaí dá dtagraítear i mír 1 den Airteagal seo a leagan amach.