The verifier shall assess the risk of material misstatement or nonconformity, considering the materiality assessment, determining performance materiality below the intended user's threshold and identifying qualitative matters; inherent, control and detection risks shall be identified and assessed for occurrence, completeness, accuracy, cut-off and classification of emissions and removals and for existence, rights and obligations, completeness, accuracy and allocation of storage; the assessment shall consider the likelihood of intentional misstatement, the relative effect of sources, likely omissions, unusual emissions, the nature of operations, boundary complexity and related parties, prior-period changes, non-compliance risk, economic and regulatory changes, data selection and sources, documentation detail, method complexity and subjectivity, significant estimates, the information system and controls and their effectiveness, monitoring controls and personnel competence; project verifications also consider whether operating conditions reflect the project plan's assumptions, baseline complexity and actual against expected reductions; product verifications complexity and boundaries, life stage contributions, allocation, comparable results, use and end-of-life scenarios, footprint study reliability and critical review results; an initial site visit and high-level analytical procedures may inform it; the assessment shall be used in developing the plans and its inputs recorded.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.