The audit report is prepared under the applicable auditing standards and in writing; it identifies the entity and the annual or consolidated statements with their date and period and the financial reporting framework; describes the scope and the auditing standards applied; gives an opinion that is unqualified, qualified or adverse on whether the statements give a true and fair view and, where appropriate, comply with statutory requirements, or a disclaimer where no opinion can be expressed; refers to any emphasis of matter; includes the opinion and statement on the management report required by Article 34(1) of the Accounting Directive; states any material uncertainty about going concern; and identifies the auditor's place of establishment. Joint auditors agree the results and issue a joint report, or each states its opinion and the reasons for disagreement in a separate paragraph. The report is signed and dated by the statutory auditor (by at least the auditors acting for each firm where firms are engaged), with signatures withheld from the public only under national rules protecting personal security while the names remain known to the competent authority. The report on consolidated statements meets the same requirements, considering the consolidated management report, and may be combined with the parent's report where the parent's statements are attached.
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.