Statutory auditors and audit firms are bound by ethical principles that cover at least their function in the public interest, integrity and objectivity, and professional competence and due care. Throughout the audit they maintain professional scepticism, a questioning mind alert to conditions indicating misstatement from error or fraud and a critical assessment of evidence, recognising that material misstatement may arise from irregularities including fraud whatever their past experience of management's honesty, and in particular when reviewing management estimates on fair values, impairment, provisions and going concern cash flows.
This control maps to 2 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 2 it maps to, and the evidence behind each claim, over MCP and REST.