AUD CPA Exam , Podcast ,

🎙️CPA Exam: AUD Podcast Lessons

Prepare for the AUD section of the CPA Exam with clear, concise audio lessons powered by Farhat Lectures. Whether you’re driving, walking, or taking a quick break, these short podcast episodes help you understand auditing concepts, strengthen professional judgment, and apply standards with confidence. 🎯 Use it before studying to get the big picture — or after reviewing to reinforce your knowledge. 👉 Start Your Free Trial →

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Farhat · 30 July 2025

Why Listen to the AUD Podcast

🎧 On-the-Go Studying: Learn anywhere, anytime — in the car, on a jog, or between study sessions.
🎥 Complements Farhat Lectures Videos: Perfect for reviewing topics like audit evidence, internal controls, and risk assessment.
🧠 Reinforce Retention: Turn downtime into productive time with focused, easy-to-digest audio lessons designed to help you retain auditing principles and procedures.

🎯 Listen. Learn. Pass AUD.

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A: Yes. Your subscription includes access to all CPA resources, courses, test banks, and podcasts.

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Course Content

💡🎙️How to use the Podcasts?

💡Professional Standards 1 Topic

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🎙️Auditing Standards and Guidelines

💡Audit engagements 3 Topics

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🎙️Objective of an Audit and Management Responsibilities

🎙️Professional Skepticism

🎙️Professional Judgement

💡Audit Reports and Opinion 8 Topics

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🎙️Format of Standard Unmodified Opinion AICPA

🎙️Conditions for Unmodified Opinion

🎙️Standard Audit report: Issuers (PCAOB)

🎙️Unqualified Opinion: Critical Auditing Matters

🎙️Qualified Opinion or Adverse Opinion Nonissuers

🎙️Qualified Opinion or Adverse Opinion Issuers

🎙️Qualified Opinion or Disclaimer of Opinion GAAS

🎙️Qualified Opinion or Disclaimer Of Opinion: Issuers

💡Emphasis-of-Matter, Other-Matter, and Explanatory Paragraph 2 Topics

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🎙️Emphasis of Matter or Other Matter Paragraph

🎙️Explanatory Paragraph PCAOB

💡Reporting With Different Opinions and Other Auditors 2 Topics

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🎙️Reporting with Different Opinion and Other Auditors

🎙️Audit of Group Financial Statements

💡Subsequent events 1 Topic

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🎙️Completing the Audit: Subsequent Events and Discovery of Facts

💡Other Information and Supplementary Information 3 Topics

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🎙️Other information

🎙️Supplementary Information

🎙️Required Supplementary Information (other than MD&A)

💡Special Purpose and Other Country Frameworks 1 Topic

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🎙️Special Purpose Framework

💡Engagement Acceptance and Terms 4 Topics

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🎙️Accepting a Client and Performing Initial Audit Planning

🎙️Department of Labor Ethical Standards (Intro to ERISA)

🎙️ERISA Plan Financial Statement Audit

🎙️Engagement Letter

💡Engagement Quality 1 Topic

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🎙️Quality Control Standards

💡Audit Documentation 1 Topic

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🎙️Audit Documentation

💡COSO Internal Control Framework 7 Topics

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🎙️Internal Control Objectives

🎙️Internal Control: Control Environment

🎙️Internal Control: Risk Assessment – COSO Framework

🎙️Internal Control: Control Actvities – COSO Framework

🎙️Internal Control: Information and Communication

🎙️Internal Control: Monitoring

🎙️Example: Internal Control – Control Activities

💡Planning 3 Topics

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🎙️Audit Planning

🎙️Understand the Client’s Business and Industry

🎙️Overall Audit Strategy

💡Management Assertions 2 Topics

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🎙️Management Assertions AICPA

🎙️Example: Management Assertions

💡Using the work of others 2 Topics

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🎙️Role of Internal Auditor in Financial Auditing

🎙️Use of the work of Specialist

💡Materiality 4 Topics

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🎙️Materiality Concept in Auditing

🎙️Preliminary Judgement about Materiality for Financial Statements

🎙️Performance Materiality or Tolerable Misstatement

🎙️Materiality to Evaluate Audit Evidence

💡Audit Risk Model 5 Topics

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🎙️Audit Risk Model

🎙️Assessment of Inherent Risk in the Audit Risk Model

🎙️Relationship of Risk to Audit Evidence

🎙️Engagement Risk Assessing Acceptable Audit Risk

🎙️Relationship of Risk and Materiality to Audit Evidence

💡Fraud Risk 9 Topics

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🎙️Fraud Auditing

🎙️Auditor Responsibility for Errors and Fraud

🎙️Fraud Triangle

🎙️Assessing and Documentation Risk of Fraud

🎙️Corporate Governance and Other Factors that Reduce Fraud Risk

🎙️Responses to Identified Fraud Risk

🎙️Fraud Risk Area Sales and Account Receivable

🎙️Specific Fraud Risk Area Inventory-Accounts Payable-Payroll

🎙️Fraud Discovery, Auditor’s Role and Interviewing Techniques

💡Understanding the Entity and Its Environment 10 Topics

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🎙️Introduction to Risk assessment

🎙️Inquiries as Part of Risk Assessment

🎙️Analytical Procedures as Part of Risk Assessment

🎙️Law of Demand

🎙️Law of Supply

🎙️Price Elasticity of Demand

🎙️Price Elasticity of Supply

🎙️Cross Elasticity

🎙️Income Elasticity of Demand

🎙️Business Cycles and Economic Indicators

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About Instructor

Farhat

12 Courses

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Course Includes

47 Lessons
203 Topics