A firm performing an assurance engagement that is not an audit, review or sustainability assurance engagement must be independent of the assurance client, applying the conceptual framework to threats from relationships with the responsible party and, in a direct engagement, the measurer or evaluator. The scope of the independence requirement depends on whether the engagement is attestation or direct, assertion-based or otherwise, as the section sets out, and under AUST R900.13.1 individually minor threats are evaluated in aggregate. Breaches are evaluated, addressed, communicated and documented as for audits.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.