Select from the option list provided the authoritative standard that applies to each description. Each choice may be selected once, more than once, or not at all. The following abbreviations are used: SSAEs - Statements on Standards for Attestation Engagements SOX - Sarbanes-Oxley Act of 2002 GAAS - Generally Accepted Auditing Standards SQCSs - Statements on Quality Control Standards GAAP - Generally Accepted Accounting Principles SSCSs - Statements on Standards for Consulting Services SSARS - Statements on Standards for Accounting and Review Services Description Standard 1. Requires accounting firms to appropriately consider the risk of providing services 2. Issued by the AICPA to set guidelines for performing a compilation 3. Mandates that a second partner review and approve audit reports 4. Defines the process of undertaking an audit engagement for nonissuers 5. Requires the accountant to have reason to believe that the assertion is measurable in terms that are suitable to the users of the assertion 6. Describes six elements the CPA firms must consider 7. Defines audit requirements for issuers 8. The accountant makes recommendations based on the objectives of the engagement 9. Issued by the AICPA to set guidelines to offer limited assurance on historical financial statements 10. The subject of the AICPA's clarity project for audits