Depends of whether it will assist, Statement of applicability - demonstrates controls (Countermeasures) however the part we are missing is the whole risk 'thing' that under pin's it, where is the start point for managing risk, acceptable risk criteria, risk treatment plan etc. as an example ....how would I demonstrate the risk and mitigation and then relate that to the statement of applicability?
During the risk treatment you identify the controls that are necessary because you identified risks that need to be decreased, and in the Statement of Applicability (SoA) you can justify the inclusion and exclusion of these controls. So you need a document for the risk treatment and a document for the SoA. Here you can find a free template for both (you can see a free version clicking on Free Demo tab):
Risk Treatment Table: https://advisera.com/27001academy/documentation/risk-treatment-table/
Statement of Applicability: https://advisera.com/27001academy/documentation/statement-of-applicability/
For more information about this, pleas e read this article "ISO 27001 risk assessment & treatment - 6 basic steps" : https://advisera.com/27001academy/knowledgebase/iso-27001-risk-assessment-treatment-6-basic-steps/