An independent reviewer competent and different from those who conducted the engagement shall be selected and shall complete a review before the opinion is issued (it may run during the engagement), evaluating team competencies, the design of the engagement, completion of all activities, significant decisions, sufficiency and appropriateness of evidence and whether it supports the proposed opinion, the statement and the opinion, and conformity with this document (plans addressing objective, scope and level of assurance; for verification the risks addressed and the data trail established; for validation the characteristics addressed; team decisions supported by evidence; restatements assessed; the statement in accordance with the criteria; significant issues identified, resolved and documented); the reviewer shall communicate with the team, the team shall address the concerns, and the results shall be documented.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.