Neither the firm, a network firm nor a member of the audit team may hold a close commercial relationship with an audit client or with its management, unless the financial interest involved is immaterial and the relationship insignificant. Joint ventures, arrangements to combine products or services, and distribution or marketing arrangements are examples. Purchases of goods and services from the client in the normal course of business on arm's length terms are permitted but evaluated for materiality. Immediate family relationships of this kind are also evaluated.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.