Fees for assurance engagements are evaluated for self-interest and intimidation threats from their level, overdue amounts and dependence; contingent fees are prohibited for the assurance engagement itself and evaluated where charged for other services. A gift or hospitality offered by an assurance client may be accepted only if trivial and inconsequential. Actual or threatened litigation with an assurance client is evaluated and addressed through removal of the individual, independent review or withdrawal.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.