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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. A1.0: AUDITING STANDARDS & GUIDELINES
    đź“–Auditing Standards & Guidelines
    2 Topics
    |
    2 Quizzes
  8. đź“–Objective Of An Audit & Management Responsibilities
    2 Topics
    |
    2 Quizzes
  9. đź“–Professional Judgement & Professional Skepticism In Auditing
    4 Topics
    |
    2 Quizzes
  10. 🎯AICPA Questions: Due Professional Care- Professional Judgement & Professional Skepticism
    1 Quiz
  11. A1.1: AICPA Code Of Professional Conduct
    đź“–Importance Of Ethical Conduct For The Accounting Profession
    2 Topics
    |
    2 Quizzes
  12. đź“–Content Of The AICPA Code Of Professional Conduct
    2 Topics
    |
    2 Quizzes
  13. đź“–AICPA Independence Rules & Interpretations
    2 Topics
    |
    2 Quizzes
  14. đź“–Other AICPA Rules Of Conduct
    2 Topics
    |
    2 Quizzes
  15. đź“–AICPA Framework: Threats & Safeguards
    3 Topics
    |
    1 Quiz
  16. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
     ✅AUD CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Miles
    13 Topics
    |
    2 Quizzes
  17. A1.2, 1.3 & 1.4: SOX, PCAOB, , SEC & GAGAS
    đź“–Sarbanes-Oxley Effect On Auditors
    5 Topics
    |
    1 Quiz
  18. đź“–PCAOB SOX Independence Requirements
    3 Topics
    |
    2 Quizzes
  19. đź“–Department Of Labor Ethical Standards
    2 Topics
  20. đź“–GAGAS Conceptual Framework For Independence
    2 Topics
    |
    1 Quiz
  21. 🎯Comprehensive Test: Ethics-AICPA Code of Professional Conduct, PCAOB and SOX
    3 Quizzes
  22. A2.1: ENGAGEMENT UNDERSTANDING & ACCEPTANCE
    đź“–Accepting A Client & Performing Initial Audit Planning
    4 Topics
    |
    2 Quizzes
  23. A2.2: PLANNING THE AUDIT
    đź“–Introduction To Audit Planning
    2 Topics
  24. đź“–Understand The Client's Business & Industry
    2 Topics
    |
    2 Quizzes
  25. đź“–Overall Audit Strategy
    3 Topics
    |
    1 Quiz
  26. đź“–ERISA Plan Financial Statement Audit
    2 Topics
  27. đź“–Law Of Demand & Supply
    4 Topics
    |
    2 Quizzes
  28. đź“–Price Elasticity Of Demand & Supply
    4 Topics
    |
    1 Quiz
  29. đź“–Cross Elasticity & Income Elasticity Of Demand
    4 Topics
    |
    1 Quiz
  30. đź“–Materiality Concept In Auditing
    2 Topics
  31. đź“–Preliminary Judgement About Materiality
    2 Topics
    |
    2 Quizzes
  32. đź“–Performance Materiality Or Tolerable Misstatement
    2 Topics
    |
    2 Quizzes
  33. đź“–Materiality To Evaluate Audit Evidence
    2 Topics
    |
    2 Quizzes
  34. đź“–The 5 Types Of Audit Tests
    2 Topics
    |
    2 Quizzes
  35. đź“–Audit Tests Selection
    2 Topics
    |
    2 Quizzes
  36. đź“–Evidence Mix For An Audit
    2 Topics
    |
    2 Quizzes
  37. 🎯AICPA Questions: Economics: Law of Supply and Demand
    2 Quizzes
  38. A2.3: RISK ASSESSMENT - AUDIT RISK MODEL
    đź“–Risk Assessment
    6 Topics
  39. đź“–Inherent Risk
    2 Topics
    |
    2 Quizzes
  40. đź“–Relationship Of Risk To Audit Evidence
    2 Topics
    |
    2 Quizzes
  41. đź“–Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  42. đź“–Relationship Of Risk & Materiality To Audit Evidence
    2 Topics
    |
    2 Quizzes
  43. đź“–Audit Risk Examples & Questions
    3 Topics
    |
    2 Quizzes
  44. 🎯Comprehensive Test: Risk Assessment + AIPCA Questions
    2 Quizzes
  45. A2.3: RISK ASSESSMENT - FRAUD RISK
    đź“–Fraud Auditing
    2 Topics
    |
    1 Quiz
  46. đź“–Fraud Triangle
    2 Topics
    |
    2 Quizzes
  47. đź“–Auditor Responsibility For Errors & Frauds
    2 Topics
  48. đź“–Assessing & Documentation Risk Of Fraud
    2 Topics
    |
    2 Quizzes
  49. đź“–Corporate Governance & Other Factors That Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  50. đź“–Responses To Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  51. đź“–Fraud Risk Area Sales & Account Receivable
    2 Topics
    |
    2 Quizzes
  52. đź“–Specific Fraud Risk Area Inventory-Accounts Payable-Payroll
    2 Topics
    |
    1 Quiz
  53. đź“–Fraud Discovery, Auditor's Role & Interviewing Techniques
    2 Topics
    |
    2 Quizzes
  54. 🎯Comprehensive Test: Fraud Auditing + AICPA Questions
    1 Quiz
  55. A2.5: QUALITY CONTROL (SQCS/QC)
    đź“–Introduction To Quality Management
    2 Topics
  56. đź“–Elements Of Standard Quality Management
    4 Topics
  57. đź“–Findings & Deficiencies
    2 Topics
  58. đź“–Quality Control Elements For Issuers
    4 Topics
  59. đź“–Engagement Quality Review
    4 Topics
  60. đź“–System Quality Management (SQM)
    2 Topics
  61. đź“–Engagement Quality For Non Issuers
    2 Topics
  62. A3.1: INTERNAL CONTROL
    đź’ˇA3 Internal Control
    13 Topics
    |
    4 Quizzes
  63. đź“–Understanding & Documenting Internal Control
    2 Topics
    |
    2 Quizzes
  64. đź“–Limitations Of Internal Control
    2 Topics
    |
    1 Quiz
  65. 🎯Comprehensive Test: Understanding and Testing of Internal Control + AICPA Questions
    2 Quizzes
  66. A3.2: INTEGRATED AUDIT
    đź“–Integrated Audit Procedures
    10 Topics
    |
    2 Quizzes
  67. đź“–Communication & Reporting In An Integrated Audit
    6 Topics
    |
    2 Quizzes
  68. 🎯AICPA Questions: Integrated Audit
    1 Quiz
  69. A4.1: AUDIT EVIDENCE
    đź“–Assessing & Identifying The Risk Of Material Misstatement RMM
    2 Topics
    |
    2 Quizzes
  70. đź“–Responding To The Risk Of Material Misstatement RMM
    2 Topics
    |
    1 Quiz
  71. đź“–Internal Control Testing As A Response To Risk Of Material Misstatement RMM
    3 Topics
    |
    2 Quizzes
  72. đź“–Responding To Risk Of Material Misstatement Substantive Testing
    2 Topics
    |
    1 Quiz
  73. đź“–Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  74. đź“–Types Of Audit Evidence
    6 Topics
  75. đź“–Reliability Of Audit Evidence
    5 Topics
    |
    2 Quizzes
  76. đź“–Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  77. A4.2: MANAGEMENT ASSERTIONS
    đź“–Management Assertions
    4 Topics
    |
    2 Quizzes
  78. A4.3: SUBSTANTIVE PROCEDURES
    đź“–Analytical Procedures
    4 Topics
    |
    2 Quizzes
  79. đź“–Financial Ratios For Auditing Purposes
    3 Topics
    |
    2 Quizzes
  80. 🎯AICPA Questions: Analytical Procedures + Audit Evidence
    2 Quizzes
  81. A4.4: REVENUE CYCLE
    đź“–Introduction To Sales Cycle
    2 Topics
    |
    2 Quizzes
  82. đź“–Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  83. đź“–Substantive Testing Of Sales
    3 Topics
    |
    2 Quizzes
  84. đź“–Auditing Sales Returns, Allowances, Write Off Of Uncollectible
    2 Topics
    |
    2 Quizzes
  85. đź“–Analytical Procedures For Sales & Collection Cycle
    3 Topics
    |
    2 Quizzes
  86. đź“–Accounts Receivable: Test Of Details Of Balances
    2 Topics
    |
    2 Quizzes
  87. đź“–Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  88. đź“–Auditing Cash Collection
    4 Topics
    |
    2 Quizzes
  89. A4.4: EXPENSE CYCLE
    đź“–Introduction To Acquisition & Payment Cycle
    2 Topics
    |
    2 Quizzes
  90. đź“–Internal Controls Over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  91. đź“–Accounts Payable Testing
    5 Topics
    |
    2 Quizzes
  92. đź“–Analytical Procedures For Acquisition & Payment
    2 Topics
  93. đź“–Auditing Purchase Transactions & Cash Disbursments
    7 Topics
    |
    2 Quizzes
  94. đź“–Auditing Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  95. đź“–Auditing Expenses & Accrued Liabilities
    4 Topics
    |
    3 Quizzes
  96. A4.4: AUDITING CASH & FINANCIAL INSTRUMENTS
    đź“–Understanding The Cash Cycle
    2 Topics
    |
    2 Quizzes
  97. đź“–Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  98. đź“–Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  99. đź“–Investment Cycle
    4 Topics
    |
    2 Quizzes
  100. A4.4: INVENTORY CYCLE
    đź“–Introduction To Auditing Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  101. đź“–Five Parts Audit Of Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  102. đź“–Substantive Analytical Procedures For Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  103. đź“–Physical Observation Of Inventory
    2 Topics
    |
    2 Quizzes
  104. đź“–Audit Of Pricing & Compilation Of Inventory (Price Test)
    3 Topics
  105. đź“–Inventory Cycle Internal Control & Audit Objectives
    5 Topics
    |
    2 Quizzes
  106. A4.4: PAYROLL CYCLE
    đź“–Introduction To Auditing Payroll & Personnel Cycle
    2 Topics
    |
    2 Quizzes
  107. đź“–Payroll & Personnel Cycle Audit: Tests Of Controls & Substantive Tests
    2 Topics
    |
    2 Quizzes
  108. đź“–Auditing Payroll: Analytical Procedures & Tests Of Details Of Balance
    3 Topics
    |
    2 Quizzes
  109. A4.5: AUDIT OF THE CAPITAL ACQUISITION & REPAYMENT CYCLE
    đź“–Auditing Property, Plant & Equipment
    4 Topics
    |
    2 Quizzes
  110. đź“–Auditing Capital Acquisition & Repayment Cycle
    2 Topics
    |
    2 Quizzes
  111. đź“–Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  112. đź“–Auditing Owner's Equity
    7 Topics
    |
    3 Quizzes
  113. SPECIFIC AREAS OF ENGAGEMENT & CONSIDERATION
    đź“–Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  114. đź“–Completing The Audit: Contingent Liabilities & Letters
    2 Topics
    |
    2 Quizzes
  115. đź“–Going Concern
    2 Topics
    |
    2 Quizzes
  116. đź“–Auditing Related Party Transactions
    2 Topics
    |
    1 Quiz
  117. đź“–Accounting Estimates
    2 Topics
  118. 🎯Comprehensive Test: Auditing Related Party Transactions + AICPA Questions
    1 Quiz
  119. A4.6: OTHER SPECIFIC SUBSTANTIVE PROCEDURES
    đź“–Completing The Audit: Subsequent Events & Discovery Of Facts
    4 Topics
    |
    2 Quizzes
  120. 🎯Comprehensive Test: Subsequent Events + AICPA Questions
    1 Quiz
  121. 🎯AICPA Questions: Audit Procedures, Evidence gathering and Transactions Cycles
    1 Quiz
  122. A4.7: USING THE WORK OF OTHERS
    đź“–Internal Auditors
    2 Topics
    |
    2 Quizzes
  123. đź“–Specialists
    2 Topics
    |
    1 Quiz
  124. 🎯AICPA Questions: Using Work of others (Internal auditor, Component Auditor, Specialist)
    1 Quiz
  125. đź’ˇA4.8 Evaluating Audit Findings
    5 Topics
    |
    2 Quizzes
  126. A4.8: COMMUNICATION WITH MANAGEMENT & THOSE CHARGED WITH GOVERNANCE
    đź“–Communication With Those Charged With Governance
    8 Topics
    |
    2 Quizzes
  127. 🎯Comprehensive Test: Communication with those charged with governance + Audit Committee
    3 Quizzes
  128. A4.9: REPRESENTATION LETTER
    đź“–Completing The Audit: Management Representation Letter
    2 Topics
    |
    2 Quizzes
  129. 🎯Comprehensive Test: Representation Letter + AICPA Questions
    1 Quiz
  130. A4.9: AUDIT DOCUMENTATION
    đź“–Audit Documentation
    3 Topics
    |
    2 Quizzes
  131. 🎯Comprehensive Test: Audit Planning , Assertions, Documentation, Quality Control + AICPA Questions
    4 Quizzes
  132. A5.1: AUDIT SAMPLING
    đź“–Sampling & Non-Sampling Risk
    2 Topics
    |
    2 Quizzes
  133. đź“–Statistical & Non-Statistical Sampling-Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  134. đź“–Attribute Sampling
    4 Topics
    |
    2 Quizzes
  135. đź“–Test Of Details Of Balances -Non-Statistical Sampling
    2 Topics
  136. đź“–Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)
    6 Topics
    |
    2 Quizzes
  137. đź“–Variable Sampling
    6 Topics
    |
    4 Quizzes
  138. 🎯Comprehensive Test: Sampling + AICPA Questions
    1 Quiz
  139. A6.1, 6.2: AUDIT REPORTS
    đź“–Forming An Audit Opinion
    3 Topics
    |
    1 Quiz
  140. đź“–Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  141. đź“–Format Of Standard Unmodified Opinion: Non-Issuers (AICPA)
    2 Topics
    |
    2 Quizzes
  142. đź“–Format Of Standard Unmodified Opinion Report: Issuers (PCAOB)
    4 Topics
    |
    2 Quizzes
  143. đź“–Modified Opinions Due To Financial Statement Issues
    4 Topics
    |
    2 Quizzes
  144. đź“–Modified Opinions Due To Audit Issues
    4 Topics
    |
    3 Quizzes
  145. đź“–Emphasis-Of-Matter, Other-Matter, & Explanatory Paragraphs
    4 Topics
    |
    2 Quizzes
  146. 🎯Comprehensive Test: Audit Reports + AICPA Questions
    1 Quiz
  147. A6.3: SUPPLEMENTARY INFORMATION
    đź“–Other Information & Supplementary Information
    6 Topics
    |
    1 Quiz
  148. A6.4: REPORTING WITH DIFFERENT OPINION & OTHER AUDITORS
    đź“–Reporting With Different Opinion & Other Auditors
    4 Topics
    |
    1 Quiz
  149. 🎯Comprehensive Test: Other Reporting Matters
    2 Quizzes
  150. A6.5: AUDIT OF SPECIAL PURPOSE F/S
    đź“–Special Purpose & Other Country Frameworks
    3 Topics
    |
    2 Quizzes
  151. A6.6: REPORTING ON COMPLIANCE
    đź“–Reporting On Compliance
    4 Topics
    |
    2 Quizzes
  152. A7.1: PREPARATION, COMPILATION & REVIEW ENGAGEMENTS (SSARS)
    đź“–Preparation & Compilation Engagements Under SSARS
    10 Topics
    |
    2 Quizzes
  153. đź“–Review Engagement Under SSARS
    18 Topics
    |
    2 Quizzes
  154. 🎯Comprehensive Test: Reviews and Compilations
    1 Quiz
  155. INTERIM REPORTING
    đź“–Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  156. A7.2: ATTESTATION ENGAGEMENTS (SSAE)
    đź“–Introduction To Standards For Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  157. đź“–Examination, Review, & Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  158. đź“–Prospective & Pro Forma Financial Information
    8 Topics
    |
    2 Quizzes
  159. đź“–Compliance & MD&A Attestation Engagements
    6 Topics
  160. 🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions
    1 Quiz
  161. A7.3: GOVERNMENTAL AUDITING
    đź“–Governments Audits
    2 Topics
    |
    2 Quizzes
  162. 🎯Comprehensive Test: Single Audit and Governmental Auditing + AICPA Questions
    1 Quiz
  163. A7.4: EFFECT OF INFORMATION TECHNOLOGY ON THE AUDIT
    đź“–IT Controls
    4 Topics
    |
    2 Quizzes
  164. 🎯Comprehensive Test: Information Technology + AICPA Questions
    1 Quiz
  165. A7.5: AUDIT DATA ANALYTICS
    đź“–Audit Data Analytics
    10 Topics
    |
    2 Quizzes
  166. A7.6: AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATIONS
    đź“–Internal Controls At Service Organizations
    2 Topics
    |
    2 Quizzes
  167. 🎯AICPA Questions: Reporting on Controls at a Service Organization
    1 Quiz
  168. đź’ˇA1.1 AICPA Code of Professional Conduct
    1 Topic
  169. đź’ˇA2.2 Planning the Audit
    1 Topic
  170. đź’ˇA2.3 Risk Assessment : Audit Risk Model
    1 Topic
  171. đź’ˇA6.4 Reporting with Different Opinion and Other Auditors
  172. đź’ˇA7.2 Attestation Engagements (SSAE)
    1 Topic

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