When litigation between the firm or an audit team member and the audit client occurs or is likely, self-interest and intimidation threats arise because management and the firm become adversaries. The firm evaluates the materiality of the litigation and its relation to the audit, applies safeguards such as removing the individual concerned or an independent review, and withdraws from the engagement where threats cannot be addressed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.