The new computerized CPA exam became effective in 2004. Focus Notes provides a review of all the basic skills and concepts tests on the CPA exam and teaches important strategies to take the exam faster and more accurately. The Auditing and Attestation section of the exam will cover auditing procedures, auditing standards generally accepted in the United States, and other standards related to attest engagements. Wiley Focus Notes are designed to provide that knowledge in formats that are easy to understand and remember.