Before anything else is prepared, management forms its own judgement on whether the entity can keep operating, looking at least, but not only, a year ahead from the reporting date, and the statements are drawn up on that basis unless liquidation or ceasing trade is intended or unavoidable. If that judgement throws up material doubt worth flagging, the uncertainty itself is disclosed; if the statements end up prepared on something other than a going concern basis, that fact, the basis actually used, and the reason for it are all spelled out.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.