Where a special purpose financial statement audit is restricted to specified users who understand the purpose and limitations, the firm may apply the modifications to Part 4A the section permits, including narrower application of the financial interest, relationship and non-assurance service provisions to the engagement team and the firm, provided the users agree in advance and the report states the restriction. The modifications never remove the requirement to be independent of the audit client.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.