ISO 19011:2018, 7.2.3 applies, and 27007 adds to it in one place only. Without addition (7.2.3.1, 7.2.3.2, 7.2.3.4, 7.2.3.5): auditors hold the knowledge and skills to achieve the intended results of their audits, a generic competence plus discipline and sector knowledge, and team leaders the extra competence to lead; generic knowledge covers audit principles, processes and methods (risk-based auditing, planning and time management, prioritising, communicating, interviewing, observing and reviewing documented information, sampling, using technical experts, following a process end to end, verifying information, judging whether evidence is sufficient, weighing what affects reliability, documenting and reporting, and keeping information confidential and secure), management system standards and other references, the organization and its context, and the applicable statutory, regulatory and other requirements; team leaders can plan and assign work, discuss strategic issues with top management, keep the team collaborative, manage the audit process, represent the team, lead it to its conclusions and complete the report; auditors of combined or integrated systems understand how the systems interact and where their own competence ends. The ISMS addition is in 7.2.3.3: on top of the discipline and sector competence the audit team needs collectively (management system requirements and principles, the fundamentals of the discipline and sector, its methods and practices, and the means to evaluate the risks and opportunities tied to the audit objectives), ISMS auditors should also be able to understand the business requirements that apply to the auditee.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.