Per PCAOB AS 2201 paragraphs 21-22 + AS 1220: engagement quality review + subsequent events. Requirements include (a) perform Engagement Quality Review for issuers per AS 1220 covering significant judgments + conclusions + (b) consider Subsequent Events Affecting ICFR occurring after period-end + before report date + (c) modify conclusions where new evidence arises + (d) document engagement quality review including reviewer qualification + procedures performed + (e) inquire of management + obtain representations covering subsequent events + (f) integrate with financial statement audit subsequent events procedures.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.