For a group audit, the group audit firm must be independent of that client, and every component auditor whose work it uses must likewise be independent of that client, or at least of the component it audits, as the section specifies. The group engagement partner communicates the relevant independence requirements to component auditors, obtains confirmations, evaluates breaches reported by component auditors and decides on their effect on the group opinion. Non-assurance services and relationships at component level are assessed against Part 4A as they apply to the group.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.