How do I tell whether a CPA AUD question is testing SSARS or SSAE?

Start with the subject matter. If the accountant is preparing, compiling, or reviewing unaudited financial statements, you are usually on the SSARS track. If the practitioner is reporting on subject matter or an assertion, such as compliance metrics, controls, greenhouse-gas data, or royalty calculations, you are usually on the SSAE attestation track.

After that, match the engagement type to assurance. SSARS preparation and compilation provide no assurance; a SSARS review provides limited assurance. Under SSAE, an examination provides reasonable assurance, a review provides limited assurance, and agreed-upon procedures provide findings only without an opinion or conclusion.