The validator shall reach a conclusion on the evaluation of the statement and its proper disclosure, taking into account uncorrected material misstatements or nonconformities; draft an opinion that is unmodified only with sufficient appropriate evidence for the future estimate, criteria meeting the intended user's needs and appropriately applied; modified only with no material misstatement at statement level, choosing the modification on materiality, impairment of usefulness, determinability of effects and whether the statement could mislead; adverse where evidence is insufficient, criteria not appropriately applied or control effectiveness cannot be determined; or disclaimed where evidence could not be obtained and the possible effects are material and pervasive; and draft a validation report with at minimum a title, addressee, the responsible party's and validator's responsibility statements, the evidence-gathering procedures, the opinion, date, location and signature, a description of or reference to the validated baseline, the projected reductions or removal enhancements and the scope.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.