Where the audited entity is taken over, merges or itself acquires another entity within the period the financial statements cover, the auditor identifies and evaluates current or recent interests or relationships, including non-audit services provided to that entity, that could compromise independence and the ability to continue after the effective date. As soon as possible, and within three months, the auditor terminates interests or relationships that would compromise independence and, where possible, adopts safeguards against threats from prior and current relationships.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.