When another practitioner has been engaged by the client to audit or to review the compiled information under the Auditing and Assurance Standards, the Member assesses whether a compilation report is still needed and documents the rationale for any decision not to issue one. An audit or review report issued by the other practitioner overrides the need for a compilation report, except that where the compilation reaches significant subject matter the assurance engagement leaves out the Member must issue a compilation report for that subject matter.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.