A firm's compensation and evaluation policies must not create threats to independence. Under R411 and AUST R411.4 a firm must not assess or reward a key audit partner, directly or indirectly, for success in cross-selling non-assurance services to that partner's audit clients, and must take reasonable steps to ensure profit-sharing arrangements for key audit partners do not cross-subsidise the audit from other service lines or distribute non-assurance revenue. Threats from compensating other audit team members on cross-selling are evaluated and addressed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.