The Member prepares working papers that adequately record what procedures were performed, identify the sources of significant information used in the compiled information, and demonstrate that the engagement complied with APES 315, other applicable professional standards, the firm's APES 320 (or ASQM 1) policies and ethical, legal and regulatory requirements. The Member should keep copies of the client working papers relied on and document how the compiled information reconciles to the underlying records, documents and explanations. Sufficient reviews under the firm's engagement performance policies are performed before any compilation report is issued.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.