Statements and the management report published in full keep exactly the form and wording the auditor opined on and are accompanied by the full audit report. An abridged publication carries no audit report and must say that it is abridged, refer to the register where the full statements are filed or state that they have not yet been filed, state whether the audit opinion was unqualified, qualified, adverse or a disclaimer, and state whether the audit report contained an emphasis of matter.
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.