The group auditor bears full responsibility for the audit report on the consolidated statements and, where applicable, the additional report to the audit committee; evaluates the work of component auditors (statutory, third-country, firms or entities) and documents its nature, timing and extent including any review of their documentation; reviews their work and documents it, requesting their agreement to transfer documentation during the audit as a condition of reliance; retains documentation enabling the competent authority to review the group audit; where it cannot review component work it takes appropriate measures such as additional work in the subsidiary and informs the competent authority; on request makes available to the competent authority the documentation it retains on component work, and where a third-country auditor without working arrangements audited a parent or subsidiary, secures delivery of that auditor's documentation by retaining a copy, agreeing unrestricted access or taking other appropriate action, recording any legal or other impediments.
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.