After a pause due to the pandemic, the required implementation date of new Statements on Auditing Standards and Standards for Attestation Engagements is quickly approaching. What should you prepare for related to changes in the auditor's report? How did the requirements change the expectations on audit estimates, and what is considered appropriate audit evidence? Also, how could the recent SSAE change a review report? Discuss these questions and more to prepare you as these new standards become effective.