This image shows a CPA audit versus review versus compilation six step approach diagram from GevorgCPA.com designed to help candidates systematically answer assurance engagement questions, covering Step 1 identifying valid report options and considering user needs, Step 2 explaining the reports identified, Step 3 discussing differences between reports and evaluating pros and cons, Step 4 providing a definitive conclusion on which engagement the client should request, Step 5 requesting client confirmation of unclear terms with the user, and Step 6 providing 2 to 3 valid procedures for each report, relevant to CPA PEP and CFE candidates studying assurance engagement selection.