The verifier shall reach a conclusion on the evidence and draft an opinion: unmodified only with sufficient and appropriate evidence for material emissions, removals or storage, criteria appropriately applied to them, and control effectiveness evaluated where relied on; modified only with no material misstatement at the statement level, choosing the modification on materiality, the impairment of the statement's usefulness, the determinability of the effects and whether the statement could mislead, the non-material misstatement being confined, not a substantial portion and not fundamental; adverse where evidence is insufficient or inappropriate for an unmodified or modified opinion, criteria are not appropriately applied, or control effectiveness cannot be determined, taking into account uncorrected material misstatements; disclaimed where sufficient appropriate evidence could not be obtained and the possible effects are material and pervasive.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.