The Member plans each compilation so that it is carried out in line with APES 315, other applicable professional standards and the law. How much planning is needed depends on the engagement and the client: a standard list of limited procedures may do for pro forma statements, while getting to grips with specific events or deals at a larger entity calls for a fuller plan and professional judgement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.