A compilation report required by paragraph 10.2, by 10.6 or by 10.7 contains: a title; the addressee; a statement that the engagement was performed under APES 315 and that relevant ethical requirements were complied with; an explanatory statement of non-independence where applicable; identification of the compiled information as based on information the client provided; for prospective information, the basis of forecasts and key assumptions; a statement that responsibility for the information rests with the client; a statement that no audit or review was performed and no assurance is expressed; for special purpose financial statements, their specific purpose and that they may be unsuitable for any other purpose; the report date; the name, address and signature of the Member or the firm; an appropriate disclaimer of liability; and a description of what management or the governance body is responsible for. Every page of the compiled information is marked as unaudited, as compiled without audit or review, or with a pointer to the compilation report. Appendix 4 gives example reports.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.