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AUD Becker (Audit) Supplemental Course

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    âś… AUD CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Becker
    13 Topics
    |
    2 Quizzes
  8. A1 - M1: PROFESSIONAL STANDARDS
    đź“–Auditing Standards & Guidelines
    2 Topics
    |
    2 Quizzes
  9. A1 - M2: AUDIT ENGAGEMENTS
    đź“–Objective Of an Audit & Management Responsibilities
    2 Topics
    |
    2 Quizzes
  10. đź“–Professional Judgement & Professional Skepticism In Auditing
    4 Topics
    |
    2 Quizzes
  11. A1 - M3: FORMING AN AUDIT OPINION
    đź“–Forming An Audit Opinion
    4 Topics
    |
    1 Quiz
  12. A1 - M4: UNMODIFIED (UNQUALIFIED) OPINION
    đź“–Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  13. đź“–Format Of Standard Unmodified Opinion (AICPA)
    2 Topics
    |
    2 Quizzes
  14. đź“–Format Of Standard Unqualified Opinion Report: Issuers (PCAOB)
    4 Topics
    |
    2 Quizzes
  15. A1 - M5: MODIFIED OPINIONS DUE TO FINANCIAL STATEMENT ISSUES
    đź“–Qualified Opinion Or Adverse Opinion
    4 Topics
    |
    2 Quizzes
  16. A1 - M6: MODIFIED OPINIONS DUE TO AUDIT ISSUES
    đź“–Qualified Opinion Or Disclaimer Of Opinion
    4 Topics
    |
    3 Quizzes
  17. 🎯Comprehensive Test: Audit Reports
    1 Quiz
  18. A1 - M7: EMPHASIS-OF-MATTER, OTHER-MATTER, & EXPLANATORY PARAGRAPHS
    đź“–Emphasis Of Matter Or Other Matter Paragraph
    2 Topics
    |
    2 Quizzes
  19. đź“–Explanatory Paragraph PCAOB
    2 Topics
  20. A1 - M8: REPORTING WITH DIFFERENT OPINION & OTHER AUDITORS
    đź“–Reporting With Different Opinion & Other Auditors
    2 Topics
    |
    1 Quiz
  21. đź“–Audit Of Group Financial Statements
    2 Topics
  22. 🎯Comprehensive Test: Reporting With Different Opinions and Other Auditors
    1 Quiz
  23. A1 - M9: SUBSEQUENT EVENTS
    đź“–Subsequent Events & Discovery Of Facts
    4 Topics
    |
    2 Quizzes
  24. 🎯Comprehensive Test: Subsequent Events + AICPA Questions
    1 Quiz
  25. A1 - M10: OTHER INFORMATION & SUPPLEMENTARY INFORMATION
    đź“–Other Information
    2 Topics
  26. đź“–Supplementary Information
    4 Topics
    |
    1 Quiz
  27. 🎯AICPA Questions: Other Information, Supplementary Information, & Required Supplementary Information
    1 Quiz
  28. A1 - M11: SPECIAL PURPOSE & OTHER COUNTRY FRAMWEORKS
    đź“–Special Purpose Framework
    3 Topics
    |
    2 Quizzes
  29. A2:M1: Engagement Acceptance and Terms
    đź“–Accepting a Client and Performing Initial Audit Planning
    4 Topics
    |
    2 Quizzes
  30. đź“–Department of Labor Ethical Standards
    2 Topics
  31. đź“–ERISA Plan Financial Statement Audit
    2 Topics
  32. A2:M2: Engagement Quality
    đź“–Introduction to Quality Management
    2 Topics
  33. đź“–Elements of Standard Quality Management
    4 Topics
  34. đź“–Findings and Deficiencies
    2 Topics
  35. đź“–Quality Control Elements for Issuers
    4 Topics
  36. đź“–Engagement Quality for Non Issuers
    2 Topics
  37. đź“–Engagement Quality Review
    4 Topics
  38. đź“–System of Quality Management (SQM)
    2 Topics
  39. A2:M3: Audit Documentation
    đź“–Audit Documentation
    3 Topics
    |
    2 Quizzes
  40. 🎯AICPA Questions: Audit Documentation and Quality Control
    2 Quizzes
  41. A2:M4: COSO INTERNAL CONTROL FRAMEWORK
    đź“– Internal Control Objectives
    2 Topics
    |
    2 Quizzes
  42. đź“– Internal Control: Control Environment
    2 Topics
  43. đź“– Internal Control: Risk Assessment - COSO Framework
    2 Topics
  44. đź“–Internal Control: Control Activities - COSO Framework
    3 Topics
  45. đź“–Internal Control: Information & Communication
    2 Topics
  46. đź“– Internal Control: Monitoring
    2 Topics
    |
    2 Quizzes
  47. 🎯Comprehensive Test: COSO Internal Control Framework
    1 Quiz
  48. A2:M5: Planning
    đź“–Introduction to Audit Planning
    2 Topics
  49. 📖Understand the Client’s Business and Industry
    2 Topics
    |
    2 Quizzes
  50. đź“–Overall Audit Strategy
    3 Topics
    |
    1 Quiz
  51. đź“–Management Assertions
    4 Topics
    |
    2 Quizzes
  52. đź“–The 5 Types Of Audit Tests
    2 Topics
    |
    2 Quizzes
  53. đź“–Audit Tests Selection
    2 Topics
    |
    2 Quizzes
  54. đź“–Evidence Mix For An Audit
    2 Topics
    |
    2 Quizzes
  55. 🎯AICPA Questions: Audit Planning and Assertions
    2 Quizzes
  56. A2: M6: Using the work of others
    đź“–Role of Internal Auditor in Financial Auditing
    2 Topics
    |
    2 Quizzes
  57. đź“–Use of the work of Specialist
    2 Topics
  58. 🎯AICPA Questions: Using Work of others (Internal auditor, Component Auditor, Specialist)
    1 Quiz
  59. A2: M7: Materiality
    đź“–Materiality Concept in Auditing
    2 Topics
  60. đź“–Preliminary Judgement about Materiality for Financial Statements
    2 Topics
    |
    2 Quizzes
  61. đź“–Performance Materiality or Tolerable Misstatement
    2 Topics
    |
    2 Quizzes
  62. đź“–Materiality to Evaluate Audit Evidence
    2 Topics
    |
    2 Quizzes
  63. A2: M8 : Audit Risk Model
    đź“–Assessment of Inherent Risk in the Audit Risk Model
    2 Topics
    |
    2 Quizzes
  64. đź“–Relationship of Risk to Audit Evidence
    2 Topics
    |
    2 Quizzes
  65. đź“–Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  66. đź“–Relationship of Risk and Materiality to Audit Evidence
    2 Topics
    |
    2 Quizzes
  67. đź“–Audit Risk Examples and Questions
    3 Topics
    |
    2 Quizzes
  68. 🎯Comprehensive Test: Risk Assessment + AIPCA Questions
    1 Quiz
  69. A2: M9 : FRAUD RISK
    đź“–Fraud Auditing
    2 Topics
    |
    1 Quiz
  70. đź“–Fraud Triangle
    2 Topics
    |
    2 Quizzes
  71. đź“–Assessing and Documenting the Risk of Fraud
    2 Topics
    |
    2 Quizzes
  72. đź“–Corporate Governance and Other Factors that Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  73. đź“–Responses to Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  74. đź“–Fraud Risk Area Sales and Accounts Receivable
    2 Topics
    |
    2 Quizzes
  75. đź“–Specific Fraud Risk Area Inventory-Accounts Payable-Payroll
    2 Topics
    |
    1 Quiz
  76. đź“–Fraud Discovery, Auditor's Role and Interviewing Techniques
    2 Topics
    |
    2 Quizzes
  77. đź“–Auditor Responsibility for Errors and Fraud
    2 Topics
  78. 🎯Comprehensive Test: Fraud Auditing + AICPA Questions
    1 Quiz
  79. A3:M1: Understanding the Entity and Its Environment
    đź“–Risk assessment
    6 Topics
  80. đź“–Business Cycles
    2 Topics
    |
    1 Quiz
  81. đź“–Law of Demand and Supply
    4 Topics
    |
    2 Quizzes
  82. đź“–Price Elasticity of Demand and Supply
    4 Topics
    |
    1 Quiz
  83. đź“–Cross Elasticity and Income Elasticity of Demand
    4 Topics
    |
    1 Quiz
  84. 🎯Comprehensive Test: Understanding the Entity and Its Environment
    2 Quizzes
  85. A3: M2: Understanding the Control Environment and Business Processes
    đź“–Obtain an Understanding and Document Internal Control
    2 Topics
    |
    2 Quizzes
  86. đź“–IT Controls
    10 Topics
    |
    2 Quizzes
  87. đź“–Limitations of Internal Control
    2 Topics
    |
    1 Quiz
  88. 🎯Comprehensive Test: Understanding Internal Control + AICPA Questions
    1 Quiz
  89. 🎯Comprehensive Test: Information Technology + AICPA Questions
    1 Quiz
  90. A3:M3: Identifying, Assessing, and Responding to Risk
    đź“–Assessing and Identifying the Risk of Material Misstatement RMM
    2 Topics
    |
    2 Quizzes
  91. đź“–Responding to the Risk of Material Misstatement RMM
    2 Topics
    |
    1 Quiz
  92. đź“– Internal Control Testing as a Response to Risk of Material Misstatement RMM
    4 Topics
    |
    2 Quizzes
  93. đź“–Responding to Risk of Material Misstatement Substantive Testing
    2 Topics
    |
    1 Quiz
  94. 🎯AICPA Questions: Audit Response to Risk Assessment
    1 Quiz
  95. 🎯AICPA Questions: Specific Areas of Engagement Risk and Consideration
    1 Quiz
  96. A3:M4: Specific Areas of Engagement Risk & Consideration
    đź“–Auditing Related Party Transactions
    2 Topics
    |
    1 Quiz
  97. đź“–Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  98. đź“–Accounting Estimates
    2 Topics
  99. đź“–Contingent Liabilities & Letter Of Inquiry
    2 Topics
    |
    2 Quizzes
  100. đź“–Evaluating Coing Concern
    2 Topics
    |
    2 Quizzes
  101. A3 M5: Sufficient Appropriate Evidence
    đź“–Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  102. đź“–Types of Audit Evidence
    6 Topics
  103. đź“–Reliability of Audit Evidence
    5 Topics
    |
    2 Quizzes
  104. A3: M6: Procedures to Obtain Evidence
    đź“–Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  105. đź“–Analytical Procedures
    5 Topics
    |
    2 Quizzes
  106. đź“–Financial Ratios for Auditing Purposes
    3 Topics
    |
    2 Quizzes
  107. 🎯 AICPA Questions: Analytical Procedures + Audit Evidence
    2 Quizzes
  108. A3: M7: Sampling
    đź“–Sampling and Non-sampling Risk
    2 Topics
    |
    2 Quizzes
  109. đź“–Statistical and Non-Statistical Sampling-Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  110. đź“–Attribute Sampling
    4 Topics
    |
    2 Quizzes
  111. đź“–Test of Details of Balances - Nonstatistical Sampling
    2 Topics
  112. đź“–Monetary Unit Sampling (MUS) Probability Proportional to Size (PPS)
    6 Topics
    |
    2 Quizzes
  113. đź“–Variable Sampling
    6 Topics
    |
    4 Quizzes
  114. 🎯 AICPA Questions: Sampling
    1 Quiz
  115. A3 M9: Audit Data Analytics
    đź“– Audit Data Analytics
    8 Topics
    |
    2 Quizzes
  116. A4 :M1 : Revenue Cycle
    đź“–Introduction to Sales Cycle
    2 Topics
    |
    2 Quizzes
  117. đź“–Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  118. đź“–Substantive Testing of Sales
    3 Topics
    |
    2 Quizzes
  119. đź“–Auditing Sales Returns, Allowances, Write off of Uncollectible
    2 Topics
    |
    2 Quizzes
  120. đź“–Analytical Procedures for Sales and Collection Cycle
    3 Topics
    |
    2 Quizzes
  121. đź“–Accounts Receivable: Test of Details of Balances
    2 Topics
    |
    2 Quizzes
  122. đź“–Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  123. đź“–Auditing Cash Collection Cycle
    4 Topics
    |
    2 Quizzes
  124. A4: M2 : Expenditures Cycle
    đź“–Introduction to Acquisition and Payment Cycle
    2 Topics
    |
    2 Quizzes
  125. đź“–Internal Controls over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  126. đź“–Analytical Procedures for Acquisition and Payment
    2 Topics
  127. đź“–Accounts Payable Testing
    5 Topics
    |
    2 Quizzes
  128. đź“–Auditing Purchase Transactions and Cash Disbursements
    7 Topics
    |
    2 Quizzes
  129. A4: M3: Cash Cycle
    đź“–Understanding the cash cycle
    2 Topics
    |
    2 Quizzes
  130. đź“–Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  131. đź“–Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  132. A4: M4 : Inventory Cycle
    đź“–Introduction to Auditing Inventory and Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  133. đź“–Five Parts Audit of Inventory and Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  134. đź“–Physical Observation of Inventory
    2 Topics
    |
    2 Quizzes
  135. đź“–Audit of Pricing and Compilation of Inventory (Price Test)
    3 Topics
  136. đź“–Substantive Analytical Procedures for Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  137. đź“–Inventory Cycle Internal Controls and Audit Objectives
    5 Topics
    |
    2 Quizzes
  138. A4:M5: Investment Cycle
    đź“–Investment Cycle
    4 Topics
    |
    2 Quizzes
  139. A4: M6: Audit of the Capital Acquisition and Repayment Cycle
    đź“–Auditing Property, Plant and Equipment
    4 Topics
    |
    2 Quizzes
  140. đź“–Auditing Capital Acquisition and Repayment Cycle
    2 Topics
    |
    2 Quizzes
  141. đź“–Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  142. đź“–Auditing Owner's Equity
    7 Topics
    |
    3 Quizzes
  143. A4: M6: Audit of the Payroll and Personnel Cycle
    đź“–Introduction to Auditing Payroll and Personnel Cycle
    2 Topics
    |
    2 Quizzes
  144. đź“–Payroll & Personnel Cycle Audit: Tests of Controls & Substantive Tests
    2 Topics
    |
    2 Quizzes
  145. đź“–Auditing Payroll: Analytical Procedures & Tests of Details of Balances
    3 Topics
    |
    2 Quizzes
  146. đź“–Auditing Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  147. đź“–Auditing Expenses & Accrued Liabilities
    4 Topics
    |
    4 Quizzes
  148. 🎯AICPA Questions: Transactions Cycles
    1 Quiz
  149. A4: M7: Misstatements & internal control deficiencies
    đź“–Completing the Audit: Evaluating the Evidence
    4 Topics
    |
    2 Quizzes
  150. 🎯AICPA Questions: Evaluation of Audit Findings
    1 Quiz
  151. A4: M8: Written Representations
    đź“–Completing the Audit: Management Representation Letter
    2 Topics
    |
    2 Quizzes
  152. 🎯AICPA Questions: Representation Letter
    1 Quiz
  153. A4: M9: Communication with management & those charged with governance
    đź“–Communication with Those Charged with Governance
    8 Topics
    |
    2 Quizzes
  154. 🎯Comprehensive Test: Communication with those charged with governance
    1 Quiz
  155. A5 M1: Integrated Audit Procedures
    đź“–Integrated Audit Procedures
    10 Topics
    |
    2 Quizzes
  156. A5: M2: COMMUNICATION & REPORTING IN AN INTEGRATED AUDIT
    đź“–Communication and Reporting in an Integrated Audit
    6 Topics
    |
    2 Quizzes
  157. 🎯AICPA Questions: Integrated Audit
    1 Quiz
  158. A5: M3 and 4: Attestation engagements SSAE
    đź“–Introduction to Standards for Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  159. đź“–Examination, Review, and Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  160. đź“–Prospective and Pro Forma Financial Information
    8 Topics
    |
    2 Quizzes
  161. đź“–Compliance and MD&A Attestation Engagements
    6 Topics
  162. 🎯AICPA Questions: Attestation Engagements SSAE
    1 Quiz
  163. A5:M5: Reporting on Controls at a Service Organization
    đź“–Internal Controls at Service Organizations
    2 Topics
    |
    2 Quizzes
  164. 🎯AICPA Questions: Reporting on Controls at a Service Organization
    1 Quiz
  165. A5:M6 : Reporting on Compliance
    đź“–Reporting on Compliance
    4 Topics
    |
    2 Quizzes
  166. A 5: M 7 & 8 : Governments Audits
    đź“–Governments Audits
    2 Topics
    |
    2 Quizzes
  167. 🎯AICPA Questions: Single Audit and Governmental Auditing
    1 Quiz
  168. A6: M1, M2, & M3: Preparation & Compilation Engagements under SSARS
    đź“–Preparation & Compilation Engagements under SSARS
    10 Topics
    |
    2 Quizzes
  169. A6: M4 & M5: REVIEW ENGAGEMENT UNDER SSARS
    đź“–Review Engagement under SSARS
    19 Topics
    |
    2 Quizzes
  170. 🎯AICPA Questions: Reviews and Compilations
    1 Quiz
  171. A6:M6 : Interim Review
    đź“–Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  172. A6:M7: AICPA Code of Professional Conduct
    đź“–Importance of Ethical Conduct for the Accounting Profession
    2 Topics
    |
    2 Quizzes
  173. đź“–Content of the AICPA Code of Professional Conduct
    2 Topics
    |
    2 Quizzes
  174. đź“–AICPA Independence Rules and Interpretations
    2 Topics
    |
    2 Quizzes
  175. đź“–Other AICPA Rules of Conduct
    2 Topics
    |
    2 Quizzes
  176. đź“–AICPA Framework: Threats and Safeguards
    3 Topics
    |
    1 Quiz
  177. A6 :M8: Ethical and Independence Requirements for SEC, PCAOB, and SOX
    đź“–Sarbanes-Oxley Effect on Auditors and Corporations
    5 Topics
    |
    1 Quiz
  178. đź“–PCAOB SOX Independence Requirements
    3 Topics
    |
    2 Quizzes
  179. A6:M9: GAGAS Ethical Requirements
    đź“–GAGAS Conceptual Framework for Independence
    2 Topics
    |
    1 Quiz
  180. 🎯Comprehensive Test: Ethics-AICPA Code of Professional Conduct, PCAOB and SOX + AICPA
    3 Quizzes
  181. 🎯Comprehensive Test: Audit Committee
    1 Quiz

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