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AUD UWorld 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. AUD 01: ETHICS, INDPENDENCE & PROFESSIONAL RESPONSIBILITIES
    📖Importance Of Ethical Conduct For The Accounting Profession
    2 Topics
    |
    2 Quizzes
  8. 📖Content Of The AICPA Code Of Professional Conduct
    2 Topics
    |
    2 Quizzes
  9. 📖AICPA Independence Rules & Interpretations
    2 Topics
    |
    2 Quizzes
    1. ✏️+🎥AICPA Independence Rules and Interpretations🟢
    2. 🎙️AICPA Independence Rules and Interpretations
  10. 📖Other AICPA Rules Of Conduct
    2 Topics
    |
    2 Quizzes
  11. 📖AICPA Framework: Threats & Safeguards
    3 Topics
    |
    1 Quiz
  12. 📖Sarbanes-Oxley Effect On Auditors & Corporations
    5 Topics
    |
    1 Quiz
  13. 📖PCAOB SOX Independence Requirements
    3 Topics
    |
    2 Quizzes
  14. 📖Department Of Labor Ethical Standards
    2 Topics
  15. 📖GAGAS Conceptual Framework For Independence
    2 Topics
    |
    1 Quiz
  16. 🎯Comprehensive Test: Ethics-AICPA Code of Professional Conduct, PCAOB and SOX + AICPA
    3 Quizzes
  17. 🎯Comprehensive Test: Audit Committee
    1 Quiz
  18. AUD 02: PROFESSIONAL SKEPTICISM & PROFESSIONAL JUDGEMENT
    📖Professional Judgement & Professional Skepticism In Auditing
    4 Topics
    |
    2 Quizzes
  19. 🎯AICPA Questions: Due Professional Care- Professional Judgement & Professional Skepticism
    1 Quiz
  20. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
     ✅AUD CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. UWorld
    13 Topics
    |
    2 Quizzes
  21. AUD 03: AUDIT ENGAGEMENTS
    📖Auditing Standards & Guidelines
    2 Topics
    |
    2 Quizzes
  22. 📖Objective Of An Audit & Management Responsibilities
    2 Topics
    |
    2 Quizzes
  23. 📖Integrated Audit Procedures
    10 Topics
    |
    2 Quizzes
  24. 📖ERISA Plan Financial Statement Audit
    2 Topics
  25. AUD 04: TERMS OF ENGAGEMENT
    📖Accepting A Client & Performing Initial Audit Planning
    4 Topics
    |
    2 Quizzes
  26. AUD 05: REQUIREMENTS FOR ENGAGEMENT DOCUMENTATION
    📖Audit Documentation
    3 Topics
    |
    2 Quizzes
  27. 🎯Comprehensive Test: Audit Documentation
    1 Quiz
  28. AUD 06: COMMUNICATION WITH MANAGEMENT & THOSE CHARGED WITH GOVERNANCE
    📖Communication With Those Charged With Governance
    8 Topics
    |
    2 Quizzes
  29. 🎯Comprehensive Test: Communication with those charged with governance + Audit Committee
    1 Quiz
  30. AUD 07: QUALITY CONTROL
    📖Introduction To Quality Management
    2 Topics
  31. 📖Elements Of Standard Quality Management
    4 Topics
  32. 📖Findings & Deficiencies
    2 Topics
  33. 📖Quality Control Elements For Issuers
    4 Topics
  34. 📖Engagement Quality For Non Issuers
    2 Topics
  35. 📖Engagement Quality Review
    4 Topics
  36. 📖System Quality Management
    2 Topics
  37. 🎯Comprehensive test: Quality Control
    1 Quiz
  38. AUD 08: PLANNING AN ENGAGEMENT
    📖Introduction To Audit Planning
    2 Topics
  39. 📖Overall Audit Strategy
    3 Topics
    |
    1 Quiz
  40. 📖The 5 Types Of Audit Tests
    2 Topics
    |
    2 Quizzes
  41. 📖Audit Tests Selection
    2 Topics
    |
    2 Quizzes
  42. 📖Evidence Mix For An Audit
    2 Topics
    |
    2 Quizzes
  43. 🎯Comprehensive Test: Audit Planning + AICPA Questions
    1 Quiz
  44. AUD 09: UNDERSTANDING AN ENTITY AND ITS ENVIRONMENT
    📖Understand The Client's Business & Industry
    2 Topics
    |
    2 Quizzes
  45. 📖Law Of Demand & Supply
    4 Topics
    |
    2 Quizzes
  46. 📖Price Elasticity Of Demand & Supply
    4 Topics
    |
    1 Quiz
  47. 📖Cross Elasticity & Income Elasticity Of Demand
    4 Topics
    |
    1 Quiz
  48. 🎯Comprehensive Test: Economics
    2 Quizzes
  49. 💡AUD 10.01: COSO Internal Control—Integrated Framework
    13 Topics
    |
    4 Quizzes
  50. 🎯Comprehensive Test: COSO Internal Control Framework
    1 Quiz
  51. AUD 10.02: CONTROL ENVIRONMENT, IT GENERAL CONTROLS, & ENTITY-LEVEL CONTROLS
    📖IT Controls
    4 Topics
    |
    2 Quizzes
  52. 📖Internal Control & Information Technology
    7 Topics
  53. 10.03: BUSINESS PROCESS & THE DESIGN OF INTERNAL CONTROLS, INCLUDING THE IT ENVIRONMENT
    📖Understanding & Documenting Internal Control
    2 Topics
    |
    2 Quizzes
  54. 📖Limitations Of Internal Control
    2 Topics
    |
    1 Quiz
  55. 10.04: IMPLICATIONS OF USING A SERVICE ORGANIZATION
    📖Internal Controls At Service Organizations
    2 Topics
    |
    2 Quizzes
  56. 🎯Comprehensive Test: Understanding and Testing of Internal Control + AICPA Questions
    1 Quiz
  57. 🎯Comprehensive Test: Information Technology + AICPA Questions
    1 Quiz
  58. 🎯AICPA Questions: Reporting on Controls at a Service Organization
    1 Quiz
  59. AUD 11: MATERIALITY
    📖Materiality Concept In Auditing
    2 Topics
  60. 📖Preliminary Judgement About Materiality
    2 Topics
    |
    2 Quizzes
  61. 📖Performance Materiality Or Tolerable Misstatement
    2 Topics
    |
    2 Quizzes
  62. 📖Materiality To Evaluate Audit Evidence
    2 Topics
    |
    2 Quizzes
  63. AUD 12: ASSESSING & RESPONDING TO RISKS OF MATERIAL MISSTATEMENT, ,WETHER DUE TO FRAUD OR ERROR
    📖Risk Assessment
    6 Topics
  64. 📖Inherent Risk
    2 Topics
    |
    2 Quizzes
  65. 📖Relationship Of Risk To Audit Evidence
    2 Topics
    |
    2 Quizzes
  66. 📖Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  67. 📖Relationship Of Risk Of Materiality To Audit Evidence
    2 Topics
    |
    2 Quizzes
  68. 📖Audit Risk Examples & Questions
    3 Topics
    |
    2 Quizzes
  69. 📖Assessing & Identifying The Risk Of Material Misstatement RMM
    2 Topics
    |
    2 Quizzes
  70. 📖Responding To The Risk Of Material Misstatement RMM
    2 Topics
    |
    1 Quiz
  71. 📖Internal Control Testing As A Response Of Risk Material Misstatement RMM
    4 Topics
    |
    2 Quizzes
  72. 📖Responding To Risk Of Material Misstatement Substantive Testing
    2 Topics
    |
    1 Quiz
  73. 📖Management Assertions
    4 Topics
    |
    2 Quizzes
  74. 📖Audit Responsibility For Errors & Fraud
    2 Topics
  75. 📖Fraud Auditing
    2 Topics
    |
    1 Quiz
  76. 📖Fraud Triangle
    2 Topics
    |
    2 Quizzes
  77. 📖Assessing & Documentation Risk Of Fraud
    2 Topics
    |
    2 Quizzes
  78. 📖Corporate Governance & Other Factors That Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  79. 📖Responses To Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  80. 📖Fraud Risk Area Sales & Account Receivable
    2 Topics
    |
    2 Quizzes
  81. 📖Specific Fraud Risk Area Inventory-Accounts Payable-Payroll
    2 Topics
    |
    1 Quiz
  82. 📖Fraud Discovery, Auditor's Role & Interviewing Techniques
    2 Topics
    |
    2 Quizzes
  83. 🎯Comprehensive Test: Risk Assessment + AIPCA Questions
    3 Quizzes
  84. 🎯Comprehensive Test: Fraud Auditing + AICPA Questions
    1 Quiz
  85. ADDITIONAL LESSON: CYCLES
    📖Introduction To Sales Cycle
    2 Topics
    |
    2 Quizzes
  86. 📖Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  87. 📖Substantive Testing Of Sales
    3 Topics
    |
    2 Quizzes
  88. 📖Auditing Sales Returns, Allowances, Write-Off Of Uncollectible
    2 Topics
    |
    2 Quizzes
  89. 📖Analytical Procedures For Sales & Collection Cycle
    3 Topics
    |
    2 Quizzes
  90. 📖Accounts Receivable: Test Of Details Of Balances
    2 Topics
    |
    2 Quizzes
  91. 📖Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  92. 📖Auditing Cash Collection
    4 Topics
    |
    2 Quizzes
  93. 📖Introduction To Acquisition & Payment Cycle
    2 Topics
    |
    2 Quizzes
  94. 📖Internal Controls Over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  95. 📖Analytical Procedures For Acquisition & Payment
    2 Topics
  96. 📖Accounts Payable Testing
    5 Topics
    |
    2 Quizzes
  97. 📖Auditing Purchase Transactions & Cash Disbursments
    7 Topics
    |
    2 Quizzes
  98. 📖Introduction To Auditing Payroll & Personnel Cycle
    2 Topics
    |
    2 Quizzes
  99. 📖Payroll & Personnel Cycle Audit: Tests Of Controls & Substantive Tests
    2 Topics
    |
    2 Quizzes
  100. 📖Auditing Payroll: Analytical Procedures & Tests Of Details Of Balances
    3 Topics
    |
    2 Quizzes
  101. 📖Understanding The Cash Cycle
    2 Topics
    |
    2 Quizzes
  102. 📖Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  103. 📖Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  104. 📖Auditing Property, Plant & Equipment
    4 Topics
    |
    2 Quizzes
  105. 📖Auditing Capital Acquisition & Repayment Cycle
    2 Topics
    |
    2 Quizzes
  106. 📖Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  107. 📖Auditing Owner's Equity
    7 Topics
    |
    3 Quizzes
  108. 📖Auditing Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  109. 📖Auditing Expenses & Accrued Liabilities
    4 Topics
    |
    4 Quizzes
  110. 🎯AICPA Questions: Confirmation Procedures
    1 Quiz
  111. AUD 13: PLANNING FOR & USING THE WORK OF OTHERS
    📖Internal Auditors
    2 Topics
    |
    2 Quizzes
  112. 📖Specialists
    2 Topics
    |
    1 Quiz
  113. 🎯Comprehensive Test: Reporting With Different Opinions and Other Auditors
    1 Quiz
  114. 🎯AICPA Questions: Using Work of others (Internal auditor, Component Auditor, Specialist)
    1 Quiz
  115. AUD 14: SPECIFIC AREAS OF ENGAGEMENT RISK
    📖Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  116. 📖Accounting Estimates
    2 Topics
  117. 📖Auditing Related Party Transactions
    2 Topics
    |
    1 Quiz
  118. 📖Governments Audits
    2 Topics
    |
    2 Quizzes
  119. 🎯Comprehensive Test: Auditing Related Party Transactions + AICPA Questions
    1 Quiz
  120. 🎯Comprehensive Test: Single Audit and Governmental Auditing + AICPA Questions
    1 Quiz
  121. AUD 15: USE OF DATA & INFORMATION
    📖Audit Data Analytics
    9 Topics
    |
    2 Quizzes
  122. AUD 16: SUFFICIENT APPROPRIATE EVIDENCE
    📖Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  123. 📖Types Of Audit Evidence
    6 Topics
  124. 📖Reliability Of Audit Evidence
    5 Topics
    |
    2 Quizzes
  125. 📖Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  126. AUD 17: SAMPLING TECHNIQUES
    📖Sampling & Non-Sampling Risk
    2 Topics
    |
    2 Quizzes
  127. 📖Statistical & Non-Statistical Sampling-Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  128. 📖Attribute Sampling
    4 Topics
    |
    2 Quizzes
  129. 📖Test Of Details Of Balances - Non-Statistical Sampling
    2 Topics
  130. 📖Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)
    6 Topics
    |
    2 Quizzes
  131. 📖Variable Sampling
    6 Topics
    |
    4 Quizzes
  132. 🎯Comprehensive Test: AICPA Questions
    2 Quizzes
  133. AUD 18: PROCEDURES TO OBTAIN SUFFICIENT APPROPRIATE EVIDENCE
    📖Analytical Procedures
    5 Topics
    |
    2 Quizzes
  134. 📖Financial Ratios For Auditing Purposes
    3 Topics
    |
    2 Quizzes
  135. 🎯Comprehensive Test: Analytical Procedures + AICPA Questions
    1 Quiz
  136. AUD 19: SPECIFIC MATTERS THAT REQUIRE SPECIAL CONSIDERATION
    📖Investment Cycle
    4 Topics
    |
    2 Quizzes
  137. 📖Introduction To Auditing Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  138. 📖Five Parts Audit Of Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  139. 📖Physical Observation Of Inventory
    2 Topics
    |
    2 Quizzes
  140. 📖Audit Of Pricing & Compilation Of Inventory (Price Test)
    3 Topics
  141. 📖Substantive Analytical Procedures For Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  142. 📖Inventory Cycle Internal Controls & Audit Objectives
    5 Topics
    |
    2 Quizzes
  143. 📖Completing The Audit: Contingent Liabilities & Letters
    2 Topics
    |
    2 Quizzes
  144. 📖Completing The Audit: Going Concern
    4 Topics
    |
    2 Quizzes
  145. AUD 20: MISSTATEMENTS & INTERNAL CONTROL DEFICIENCIES
    📖Completing The Audit: Evaluating The Evidence
    4 Topics
    |
    2 Quizzes
  146. AUD 21: WRITTEN REPRESENTATIONS
    📖Completing The Audit: Management Representation Letter
    2 Topics
    |
    2 Quizzes
  147. 🎯Comprehensive Test: Representation Letter + AICPA Questions
    2 Quizzes
  148. AUD 22: SUBSEQUENT EVENTS
    📖Completing The Audit: Subsequent Events & Discovery Of Facts
    4 Topics
    |
    2 Quizzes
  149. 🎯Comprehensive Test: Subsequent Events + AICPA Questions
    1 Quiz
  150. AUD 23: REPORTING ON AUDIT ENGAGEMENTS
    📖Forming An Audit Opinion
    4 Topics
    |
    1 Quiz
  151. 📖Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  152. 📖Format Of Standard Unmodified Opinion: Nonissuers (AICPA)
    2 Topics
    |
    2 Quizzes
  153. 📖Format Of Standard Unqualified Opinion Report: Issuers (PCAOB)
    4 Topics
    |
    2 Quizzes
  154. 📖Modified Opinions Due To Financial Statement Issues
    4 Topics
    |
    2 Quizzes
  155. 📖Modified Opinions Due To Audit Issues
    4 Topics
    |
    3 Quizzes
  156. 📖Emphasis-Of-Matter, Other-Matter, & Explanatory Paragraphs
    4 Topics
    |
    2 Quizzes
  157. 📖Communication & Reporting In An Integrated Audit
    6 Topics
    |
    2 Quizzes
  158. 🎯Comprehensive Test: Audit Reports + AICPA Questions
    1 Quiz
  159. 🎯AICPA Questions: Integrated Audit
    1 Quiz
  160. AUD 24: REPORTING ON ATTESTATION ENGAGEMENTS
    📖Introduction To Standards For Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  161. 📖Examination, Review, & Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  162. 📖Prospective & Pro Forma Financial Information
    8 Topics
    |
    2 Quizzes
  163. 📖Compliance & MD&A Attestation Engagements
    6 Topics
  164. 🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions
    1 Quiz
  165. AUD 25: ACCOUNTING & REVIEW SERVICE ENGAGEMENTS
    📖Preparation & Compilation Engagements Under SSARS
    10 Topics
    |
    2 Quizzes
  166. 📖Review Engagement Under SSARS
    18 Topics
    |
    2 Quizzes
  167. 🎯Comprehensive Test: Reviews and Compilations
    1 Quiz
  168. AUD 26: REPORTING ON COMPLIANCE
    📖Reporting On Compliance
    4 Topics
    |
    2 Quizzes
  169. AUD 27.01: COMPARATIVE STATEMENTS & CONSISTENCY BETWEEN PERIODS
    📖Reporting With Different Opinion & Other Auditors
    4 Topics
    |
    1 Quiz
  170. AUD 27.02 & 04: OTHER INFORMATION IN DOCUMENTS WITH AUDITED STATEMENTS / SUPPLEMETARY INFORMATION
    📖Other Information & Supplementary Information
    6 Topics
    |
    1 Quiz
  171. AUD 27.03: REVIEW OF INTERIM FINANCIAL INFORMATION
    📖Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  172. AUD 27.06: SPECIAL-PURPOSE FRAMEWORKS
    📖Special Purpose & Other Country Frameworks
    3 Topics
    |
    2 Quizzes
  173. 🎯Comprehensive Test: Other Information, SI, and RSI
    1 Quiz
  174. 💡AUD 03: Audit Engagements
    1 Topic
  175. 💡AUD 09: Understanding an entity and its environment
    1 Topic
  176. 💡AUD 12: Assessing and responding to risks of material misstatement, whether due to fraud or error
    1 Topic
  177. 💡Additional Lesson: Cycles
    1 Topic
  178. 💡AUD 19: Specific matters that require special consideration
    2 Topics
  179. 💡AUD 23: Reporting on audit engagements
    1 Topic
  180. 💡AUD 25: Accounting and review service engagements
    1 Topic

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  1. AUD UWorld Supplemental Course
  2. 📖AICPA Independence Rules & Interpretations
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📖AICPA Independence Rules & Interpretations

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