Wiley CPA Exam Review Impact Audios: Auditing and Attestation, Third Edition contains dynamic lectures on vital parts and modules of the new computerized CPA Examination including simulations. Completely revised and updated, the audios provide coverage of the new standards for fair value measurements, FAS 157 and the fair value option for reporting financial assets and financial liabilities, FAS 158. This bestselling five-CD set reinforces key concepts through the use of mnemonic devices, exam strategies, and a thorough review of the skills and concepts to prepare CPA candidates to take and pass the CPA exam.