The practitioner must judge whether sufficient appropriate evidence has been obtained and seek more where needed. If necessary evidence cannot be obtained and the effect of undetected non-compliance could be material, the conclusion is qualified, and if material and pervasive, a conclusion is not given (disclaimer). When forming the conclusion the practitioner assesses the materiality of identified non-compliance, individually and in aggregate, whether from fraud or error: qualified if material but not pervasive, adverse if material and pervasive.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.