The report contains: a title that uses the word independent; a suitable addressee; what subject matter or assertion is covered and the date or period it relates to; the criteria; what the responsible party and the practitioner are each responsible for; a statement that the examination was done under AICPA attestation standards, with a description of what an examination involves; any relevant inherent limitations; the opinion; the practitioner's signature, city and state; and the date of the report. When the opinion is disclaimed, the opinion and the examination description are left out.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.