The auditor's report must state whether the annual accounts give a true and fair view, have been properly prepared in accordance with the relevant framework and the Act, and whether the strategic and directors' reports are consistent with the accounts and prepared in accordance with legal requirements, and for quoted companies report on the auditable part of the remuneration report (sections 495 to 497A). The auditor must investigate whether adequate accounting records have been kept and the accounts agree with them, and report by exception on records, information, directors' remuneration disclosures and audit exemption (section 498); has a right of access at all times to the company's books, accounts and vouchers and to require information and explanations from officers, employees, subsidiaries and their auditors (sections 499, 500), with offences for false or misleading statements to the auditor (section 501); and must sign the report in the name of the senior statutory auditor (sections 503 to 506).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.