Depending on the terms and nature of the engagement the Member learns enough about the client's business and operations and becomes familiar with the accounting practices of its industry. The Member must assess whether the compiled information is suitable in its form and its content and contains no misstatement. Where the Member concludes that information the client supplied contains a misstatement, the Member considers making enquiries of management about reliability, accuracy and completeness, assessing internal controls, verifying relevant matters, or other procedures; absent that conclusion none of these is required. If the client refuses to supply additional information or to process amendments the Member requested, the Member applies the firm's APES 320 continuance policies to decide whether to keep acting. Outsourcing part or all of the work does not change the Member's obligations, and APES GN 30 should be considered.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.