Unlike other GAAS guides, this publication is written for students and provides understandable explanations of fundamental requirements and objectives of the SASs, SSAEs and SSARSs. Students are taught how to apply the authoritative statements. Sections are divided into easy-to-understand parts, including a Test Your Knowledge feature, which contains discussion questions and answers. This guide was developed to be used as supplementary text in the first auditing course, or as a core text in the advanced auditing course. In addition, it is certain to be useful to individuals preparing for the CPA examination.