Finally, a GAAS Guide Written Specifically for Students! Inside this book, you'll find an easy--to--understand presentation of the authoritative standards for audits, reviews, compilations, and attest engagements. This Guide consists of clear and accessible explanations of the fundamental requirements and objectives of Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). You'll gain a competitive advantage in practice as you quickly learn how to apply these authoritative standards in the real world. And you'll find that this information is extremely useful in helping you pass the CPA Examination! Sections are divided into accessible parts which include: - Effective Date and Applicability - Definitions - Fundamental Requirements - Discussion of Requirements - Illustrations - Test Your Knowledge (with answers)