When sampling, the practitioner designs the sample to fit what the procedure is for and how the population is made up: the sample is large enough to bring sampling risk down to an acceptable level; items are chosen so the sample can be expected to represent the population; an item that cannot be tested counts as a deviation or misstatement; and each deviation or misstatement found is investigated for its nature and cause, with its effect on the procedure's purpose and on other parts of the engagement evaluated.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.