All statutory auditors and audit firms are subject to an independent, publicly overseen and adequately funded quality assurance system under which reviewers with appropriate education and experience in audit, financial reporting and, where applicable, sustainability reporting and assurance, selected without conflicts of interest and not associated with the reviewed firm for three years, test selected audit and assurance files for compliance with auditing and assurance standards and independence requirements and assess resources, fees and the internal quality control system, at least every six years for auditors of public-interest-type statutory audits and otherwise on a risk basis, proportionately to the firm's size. The review produces a report, overall results are published annually, and the auditor or firm must follow up the recommendations within a reasonable period or face disciplinary action.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.