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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
    đź“–Importance Of Ethical Conduct For The Accounting Profession
    2 Topics
    |
    2 Quizzes
  8. đź“–Content Of The AICPA Code Of Professional Conduct
    2 Topics
    |
    2 Quizzes
  9. đź“–AICPA Independence Rules & Interpretations
    2 Topics
    |
    2 Quizzes
  10. đź“–Other AICPA Rules Of Conduct
    2 Topics
    |
    2 Quizzes
  11. đź“–AICPA Framework: Threats & Safeguards
    3 Topics
    |
    1 Quiz
  12. đź“–Sarbanes-Oxley Effect On Auditors & Corporations
    5 Topics
    |
    1 Quiz
  13. đź“–PCAOB SOX Independence Requirements
    3 Topics
    |
    2 Quizzes
  14. đź“–Department Of Labor Ethical Standards
    2 Topics
  15. đź“–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
    đź“–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
    đź“–Auditing Standards & Guidelines
    2 Topics
    |
    2 Quizzes
  22. đź“–Objective Of An Audit & Management Responsibilities
    2 Topics
    |
    2 Quizzes
  23. đź“–Integrated Audit Procedures
    10 Topics
    |
    2 Quizzes
  24. đź“–ERISA Plan Financial Statement Audit
    2 Topics
  25. AUD 04: TERMS OF ENGAGEMENT
    đź“–Accepting A Client & Performing Initial Audit Planning
    4 Topics
    |
    2 Quizzes
  26. AUD 05: REQUIREMENTS FOR ENGAGEMENT DOCUMENTATION
    đź“–Audit Documentation
    3 Topics
    |
    2 Quizzes
  27. 🎯Comprehensive Test: Audit Documentation
    1 Quiz
  28. AUD 06: COMMUNICATION WITH MANAGEMENT & THOSE CHARGED WITH GOVERNANCE
    đź“–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
    đź“–Introduction To Quality Management
    2 Topics
  31. đź“–Elements Of Standard Quality Management
    4 Topics
  32. đź“–Findings & Deficiencies
    2 Topics
  33. đź“–Quality Control Elements For Issuers
    4 Topics
  34. đź“–Engagement Quality For Non Issuers
    2 Topics
  35. đź“–Engagement Quality Review
    4 Topics
  36. đź“–System Quality Management
    2 Topics
  37. 🎯Comprehensive test: Quality Control
    1 Quiz
  38. AUD 08: PLANNING AN ENGAGEMENT
    đź“–Introduction To Audit Planning
    2 Topics
  39. đź“–Overall Audit Strategy
    3 Topics
    |
    1 Quiz
  40. đź“–The 5 Types Of Audit Tests
    2 Topics
    |
    2 Quizzes
  41. đź“–Audit Tests Selection
    2 Topics
    |
    2 Quizzes
  42. đź“–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
    đź“–Understand The Client's Business & Industry
    2 Topics
    |
    2 Quizzes
  45. đź“–Law Of Demand & Supply
    4 Topics
    |
    2 Quizzes
  46. đź“–Price Elasticity Of Demand & Supply
    4 Topics
    |
    1 Quiz
  47. đź“–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
    đź“–IT Controls
    4 Topics
    |
    2 Quizzes
  52. đź“–Internal Control & Information Technology
    7 Topics
  53. 10.03: BUSINESS PROCESS & THE DESIGN OF INTERNAL CONTROLS, INCLUDING THE IT ENVIRONMENT
    đź“–Understanding & Documenting Internal Control
    2 Topics
    |
    2 Quizzes
  54. đź“–Limitations Of Internal Control
    2 Topics
    |
    1 Quiz
  55. 10.04: IMPLICATIONS OF USING A SERVICE ORGANIZATION
    đź“–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
    đź“–Materiality Concept In Auditing
    2 Topics
  60. đź“–Preliminary Judgement About Materiality
    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. AUD 12: ASSESSING & RESPONDING TO RISKS OF MATERIAL MISSTATEMENT, ,WETHER DUE TO FRAUD OR ERROR
    đź“–Risk Assessment
    6 Topics
  64. đź“–Inherent Risk
    2 Topics
    |
    2 Quizzes
  65. đź“–Relationship Of Risk To Audit Evidence
    2 Topics
    |
    2 Quizzes
  66. đź“–Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  67. đź“–Relationship Of Risk Of Materiality To Audit Evidence
    2 Topics
    |
    2 Quizzes
  68. đź“–Audit Risk Examples & Questions
    3 Topics
    |
    2 Quizzes
  69. 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 Of Risk Material Misstatement RMM
    4 Topics
    |
    2 Quizzes
  72. đź“–Responding To Risk Of Material Misstatement Substantive Testing
    2 Topics
    |
    1 Quiz
  73. đź“–Management Assertions
    4 Topics
    |
    2 Quizzes
  74. đź“–Audit Responsibility For Errors & Fraud
    2 Topics
  75. đź“–Fraud Auditing
    2 Topics
    |
    1 Quiz
  76. đź“–Fraud Triangle
    2 Topics
    |
    2 Quizzes
  77. đź“–Assessing & Documentation Risk Of Fraud
    2 Topics
    |
    2 Quizzes
  78. đź“–Corporate Governance & Other Factors That Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  79. đź“–Responses To Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  80. đź“–Fraud Risk Area Sales & Account Receivable
    2 Topics
    |
    2 Quizzes
  81. đź“–Specific Fraud Risk Area Inventory-Accounts Payable-Payroll
    2 Topics
    |
    1 Quiz
  82. đź“–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
    đź“–Introduction To Sales Cycle
    2 Topics
    |
    2 Quizzes
  86. đź“–Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  87. đź“–Substantive Testing Of Sales
    3 Topics
    |
    2 Quizzes
  88. đź“–Auditing Sales Returns, Allowances, Write-Off Of Uncollectible
    2 Topics
    |
    2 Quizzes
  89. đź“–Analytical Procedures For Sales & Collection Cycle
    3 Topics
    |
    2 Quizzes
  90. đź“–Accounts Receivable: Test Of Details Of Balances
    2 Topics
    |
    2 Quizzes
  91. đź“–Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  92. đź“–Auditing Cash Collection
    4 Topics
    |
    2 Quizzes
  93. đź“–Introduction To Acquisition & Payment Cycle
    2 Topics
    |
    2 Quizzes
  94. đź“–Internal Controls Over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  95. đź“–Analytical Procedures For Acquisition & Payment
    2 Topics
  96. đź“–Accounts Payable Testing
    5 Topics
    |
    2 Quizzes
  97. đź“–Auditing Purchase Transactions & Cash Disbursments
    7 Topics
    |
    2 Quizzes
  98. đź“–Introduction To Auditing Payroll & Personnel Cycle
    2 Topics
    |
    2 Quizzes
  99. đź“–Payroll & Personnel Cycle Audit: Tests Of Controls & Substantive Tests
    2 Topics
    |
    2 Quizzes
  100. đź“–Auditing Payroll: Analytical Procedures & Tests Of Details Of Balances
    3 Topics
    |
    2 Quizzes
  101. đź“–Understanding The Cash Cycle
    2 Topics
    |
    2 Quizzes
  102. đź“–Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  103. đź“–Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  104. đź“–Auditing Property, Plant & Equipment
    4 Topics
    |
    2 Quizzes
  105. đź“–Auditing Capital Acquisition & Repayment Cycle
    2 Topics
    |
    2 Quizzes
  106. đź“–Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  107. đź“–Auditing Owner's Equity
    7 Topics
    |
    3 Quizzes
  108. đź“–Auditing Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  109. đź“–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
    đź“–Internal Auditors
    2 Topics
    |
    2 Quizzes
  112. đź“–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
    đź“–Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  116. đź“–Accounting Estimates
    2 Topics
  117. đź“–Auditing Related Party Transactions
    2 Topics
    |
    1 Quiz
  118. đź“–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
    đź“–Audit Data Analytics
    9 Topics
    |
    2 Quizzes
  122. AUD 16: SUFFICIENT APPROPRIATE EVIDENCE
    đź“–Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  123. đź“–Types Of Audit Evidence
    6 Topics
  124. đź“–Reliability Of Audit Evidence
    5 Topics
    |
    2 Quizzes
  125. đź“–Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  126. AUD 17: SAMPLING TECHNIQUES
    đź“–Sampling & Non-Sampling Risk
    2 Topics
    |
    2 Quizzes
  127. đź“–Statistical & Non-Statistical Sampling-Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  128. đź“–Attribute Sampling
    4 Topics
    |
    2 Quizzes
  129. đź“–Test Of Details Of Balances - Non-Statistical Sampling
    2 Topics
  130. đź“–Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)
    6 Topics
    |
    2 Quizzes
  131. đź“–Variable Sampling
    6 Topics
    |
    4 Quizzes
  132. 🎯Comprehensive Test: AICPA Questions
    2 Quizzes
  133. AUD 18: PROCEDURES TO OBTAIN SUFFICIENT APPROPRIATE EVIDENCE
    đź“–Analytical Procedures
    5 Topics
    |
    2 Quizzes
  134. đź“–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
    đź“–Investment Cycle
    4 Topics
    |
    2 Quizzes
  137. đź“–Introduction To Auditing Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  138. đź“–Five Parts Audit Of Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  139. đź“–Physical Observation Of Inventory
    2 Topics
    |
    2 Quizzes
  140. đź“–Audit Of Pricing & Compilation Of Inventory (Price Test)
    3 Topics
  141. đź“–Substantive Analytical Procedures For Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  142. đź“–Inventory Cycle Internal Controls & Audit Objectives
    5 Topics
    |
    2 Quizzes
  143. đź“–Completing The Audit: Contingent Liabilities & Letters
    2 Topics
    |
    2 Quizzes
  144. đź“–Completing The Audit: Going Concern
    4 Topics
    |
    2 Quizzes
  145. AUD 20: MISSTATEMENTS & INTERNAL CONTROL DEFICIENCIES
    đź“–Completing The Audit: Evaluating The Evidence
    4 Topics
    |
    2 Quizzes
  146. AUD 21: WRITTEN REPRESENTATIONS
    đź“–Completing The Audit: Management Representation Letter
    2 Topics
    |
    2 Quizzes
  147. 🎯Comprehensive Test: Representation Letter + AICPA Questions
    2 Quizzes
  148. AUD 22: SUBSEQUENT EVENTS
    đź“–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
    đź“–Forming An Audit Opinion
    4 Topics
    |
    1 Quiz
  151. đź“–Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  152. đź“–Format Of Standard Unmodified Opinion: Nonissuers (AICPA)
    2 Topics
    |
    2 Quizzes
  153. đź“–Format Of Standard Unqualified Opinion Report: Issuers (PCAOB)
    4 Topics
    |
    2 Quizzes
  154. đź“–Modified Opinions Due To Financial Statement Issues
    4 Topics
    |
    2 Quizzes
  155. đź“–Modified Opinions Due To Audit Issues
    4 Topics
    |
    3 Quizzes
  156. đź“–Emphasis-Of-Matter, Other-Matter, & Explanatory Paragraphs
    4 Topics
    |
    2 Quizzes
  157. đź“–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
    đź“–Introduction To Standards For Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  161. đź“–Examination, Review, & Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  162. đź“–Prospective & Pro Forma Financial Information
    8 Topics
    |
    2 Quizzes
  163. đź“–Compliance & MD&A Attestation Engagements
    6 Topics
  164. 🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions
    1 Quiz
  165. AUD 25: ACCOUNTING & REVIEW SERVICE ENGAGEMENTS
    đź“–Preparation & Compilation Engagements Under SSARS
    10 Topics
    |
    2 Quizzes
  166. đź“–Review Engagement Under SSARS
    18 Topics
    |
    2 Quizzes
  167. 🎯Comprehensive Test: Reviews and Compilations
    1 Quiz
  168. AUD 26: REPORTING ON COMPLIANCE
    đź“–Reporting On Compliance
    4 Topics
    |
    2 Quizzes
  169. AUD 27.01: COMPARATIVE STATEMENTS & CONSISTENCY BETWEEN PERIODS
    đź“–Reporting With Different Opinion & Other Auditors
    4 Topics
    |
    1 Quiz
  170. AUD 27.02 & 04: OTHER INFORMATION IN DOCUMENTS WITH AUDITED STATEMENTS / SUPPLEMETARY INFORMATION
    đź“–Other Information & Supplementary Information
    6 Topics
    |
    1 Quiz
  171. AUD 27.03: REVIEW OF INTERIM FINANCIAL INFORMATION
    đź“–Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  172. AUD 27.06: SPECIAL-PURPOSE FRAMEWORKS
    đź“–Special Purpose & Other Country Frameworks
    3 Topics
    |
    2 Quizzes
  173. 🎯Comprehensive Test: Other Information, SI, and RSI
    1 Quiz
  174. đź’ˇAUD 03: Audit Engagements
    1 Topic
  175. đź’ˇAUD 09: Understanding an entity and its environment
    1 Topic
  176. đź’ˇAUD 12: Assessing and responding to risks of material misstatement, whether due to fraud or error
    1 Topic
  177. đź’ˇAdditional Lesson: Cycles
    1 Topic
  178. đź’ˇAUD 19: Specific matters that require special consideration
    2 Topics
  179. đź’ˇAUD 23: Reporting on audit engagements
    1 Topic
  180. đź’ˇAUD 25: Accounting and review service engagements
    1 Topic

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