The Member documents and communicates the terms of engagement under APES 305 and considers including, beyond its general contents: that no audit and no review will be done, so no assurance is expressed; that the engagement cannot be relied on to reveal errors, fraud or other irregularities; what information the client will supply; for prospective information, how forecasts were built and the key assumptions behind them, and that the Member will flag any assumptions of the Member's own; for general or special purpose financial statements, the client's responsibility for form and content, for records that are reliable, accurate and complete, and for the judgements involved; the basis of accounting, with known departures to be reported to the governance body; that general purpose statements must follow the Australian Accounting Standards; the form of any compilation report; intended use, distribution and restrictions; any disclaimer or limitation of liability; and the Member's duty to comply with professional standards. Appendix 3 gives an example engagement letter.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.