The Commission shall, in its audit work, respect the principle of proportionality and shall take into account the level of risk assessed in accordance with sector-specific rules.
Déanfaidh an Coimisiún, ina obair iniúchóireachta, prionsabal na comhréireachta a urramú agus cuirfidh sé san áireamh leibhéal an riosca a bheidh á mheasúnú i gcomhréir le rialacha earnáilsonracha.