Statutory audits are carried out in compliance with the international auditing standards adopted by the Commission (the ISAs, ISQC 1 and related IAASB standards so far as relevant), with national standards applying only where no adopted standard covers the subject matter and with national additions permitted only to give effect to national legal requirements on scope or to add credibility and quality, communicated to the Commission; for small undertakings Member States may require proportionate application.
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.