The practitioner asks the responsible party, and also the engaging party where it is a different party, about events between the end of the period or point in time examined and the report date that could significantly affect the subject matter or assertion, gathers evidence on any such event, and acts appropriately where a significant event that users should know about has not been properly disclosed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.