Before accepting or continuing a statutory audit engagement the auditor or firm assesses and documents compliance with the independence requirements of Article 22, the threats to independence and the safeguards applied, whether it has the competent staff, time and resources to perform the audit properly, and, for a firm, whether the key audit partner is approved as a statutory auditor in the Member State requiring the audit.
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.