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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
  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. UWorld covers the business processes within transaction cycles in Chapter 10.3. In our supplemental course, the detailed audit cycle lessons are placed after Chapter 12 so you can first study assertions and then apply them to each cycle. Continue through Chapter 12 before studying these additional lessons.
  56. 10.04: IMPLICATIONS OF USING A SERVICE ORGANIZATION
    📖Internal Controls At Service Organizations
    2 Topics
    |
    2 Quizzes
  57. 🎯Comprehensive Test: Understanding and Testing of Internal Control + AICPA Questions
    1 Quiz
  58. 🎯Comprehensive Test: Information Technology + AICPA Questions
    1 Quiz
  59. 🎯AICPA Questions: Reporting on Controls at a Service Organization
    1 Quiz
  60. AUD 11: MATERIALITY
    📖Materiality Concept In Auditing
    2 Topics
  61. 📖Preliminary Judgement About Materiality
    2 Topics
    |
    2 Quizzes
  62. 📖Performance Materiality Or Tolerable Misstatement
    2 Topics
    |
    2 Quizzes
  63. 📖Materiality To Evaluate Audit Evidence
    2 Topics
    |
    2 Quizzes
  64. AUD 12: ASSESSING & RESPONDING TO RISKS OF MATERIAL MISSTATEMENT, ,WETHER DUE TO FRAUD OR ERROR
    📖Risk Assessment
    6 Topics
  65. 📖Inherent Risk
    2 Topics
    |
    2 Quizzes
  66. 📖Relationship Of Risk To Audit Evidence
    2 Topics
    |
    2 Quizzes
  67. 📖Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  68. 📖Relationship Of Risk Of Materiality To Audit Evidence
    2 Topics
    |
    2 Quizzes
  69. 📖Audit Risk Examples & Questions
    3 Topics
    |
    2 Quizzes
  70. 📖Assessing & Identifying The Risk Of Material Misstatement RMM
    2 Topics
    |
    2 Quizzes
  71. 📖Responding To The Risk Of Material Misstatement RMM
    2 Topics
    |
    1 Quiz
  72. 📖Internal Control Testing As A Response Of Risk Material Misstatement RMM
    4 Topics
    |
    2 Quizzes
  73. 📖Responding To Risk Of Material Misstatement Substantive Testing
    2 Topics
    |
    1 Quiz
  74. 📖Management Assertions
    4 Topics
    |
    2 Quizzes
  75. 📖Audit Responsibility For Errors & Fraud
    2 Topics
  76. 📖Fraud Auditing
    2 Topics
    |
    1 Quiz
  77. 📖Fraud Triangle
    2 Topics
    |
    2 Quizzes
  78. 📖Assessing & Documentation Risk Of Fraud
    2 Topics
    |
    2 Quizzes
  79. 📖Corporate Governance & Other Factors That Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  80. 📖Responses To Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  81. 📖Fraud Risk Area Sales & Account Receivable
    2 Topics
    |
    2 Quizzes
  82. 📖Specific Fraud Risk Area Inventory-Accounts Payable-Payroll
    2 Topics
    |
    1 Quiz
  83. 📖Fraud Discovery, Auditor’s Role & Interviewing Techniques
    2 Topics
    |
    2 Quizzes
  84. 🎯Comprehensive Test: Risk Assessment + AIPCA Questions
    3 Quizzes
  85. 🎯Comprehensive Test: Fraud Auditing + AICPA Questions
    1 Quiz
  86. ADDITIONAL LESSON: CYCLES
    📖Introduction To Sales Cycle
    2 Topics
    |
    2 Quizzes
  87. 📖Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  88. 📖Substantive Testing Of Sales
    3 Topics
    |
    2 Quizzes
  89. 📖Auditing Sales Returns, Allowances, Write-Off Of Uncollectible
    2 Topics
    |
    2 Quizzes
  90. 📖Analytical Procedures For Sales & Collection Cycle
    3 Topics
    |
    2 Quizzes
  91. 📖Accounts Receivable: Test Of Details Of Balances
    2 Topics
    |
    2 Quizzes
  92. 📖Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  93. 📖Auditing Cash Collection
    4 Topics
    |
    2 Quizzes
  94. 📖Introduction To Acquisition & Payment Cycle
    2 Topics
    |
    2 Quizzes
  95. 📖Internal Controls Over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  96. 📖Analytical Procedures For Acquisition & Payment
    2 Topics
  97. 📖Accounts Payable Testing
    5 Topics
    |
    2 Quizzes
  98. 📖Auditing Purchase Transactions & Cash Disbursments
    7 Topics
    |
    2 Quizzes
  99. 📖Introduction To Auditing Payroll & Personnel Cycle
    2 Topics
    |
    2 Quizzes
  100. 📖Payroll & Personnel Cycle Audit: Tests Of Controls & Substantive Tests
    2 Topics
    |
    2 Quizzes
  101. 📖Auditing Payroll: Analytical Procedures & Tests Of Details Of Balances
    3 Topics
    |
    2 Quizzes
  102. 📖Understanding The Cash Cycle
    2 Topics
    |
    2 Quizzes
  103. 📖Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  104. 📖Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  105. 📖Auditing Property, Plant & Equipment
    4 Topics
    |
    2 Quizzes
  106. 📖Auditing Capital Acquisition & Repayment Cycle
    2 Topics
    |
    2 Quizzes
  107. 📖Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  108. 📖Auditing Owner’s Equity
    7 Topics
    |
    3 Quizzes
  109. 📖Auditing Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  110. 📖Auditing Expenses & Accrued Liabilities
    4 Topics
    |
    4 Quizzes
  111. 🎯AICPA Questions: Confirmation Procedures
    1 Quiz
  112. AUD 13: PLANNING FOR & USING THE WORK OF OTHERS
    📖Internal Auditors
    2 Topics
    |
    2 Quizzes
  113. 📖Specialists
    2 Topics
    |
    1 Quiz
  114. 🎯Comprehensive Test: Reporting With Different Opinions and Other Auditors
    1 Quiz
  115. 🎯AICPA Questions: Using Work of others (Internal auditor, Component Auditor, Specialist)
    1 Quiz
  116. AUD 14: SPECIFIC AREAS OF ENGAGEMENT RISK
    📖Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  117. 📖Accounting Estimates
    2 Topics
  118. 📖Auditing Related Party Transactions
    2 Topics
    |
    1 Quiz
  119. 📖Governments Audits
    2 Topics
    |
    2 Quizzes
  120. 🎯Comprehensive Test: Auditing Related Party Transactions + AICPA Questions
    1 Quiz
  121. 🎯Comprehensive Test: Single Audit and Governmental Auditing + AICPA Questions
    1 Quiz
  122. AUD 15: USE OF DATA & INFORMATION
    📖Audit Data Analytics
    9 Topics
    |
    2 Quizzes
  123. AUD 16: SUFFICIENT APPROPRIATE EVIDENCE
    📖Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  124. 📖Types Of Audit Evidence
    6 Topics
  125. 📖Reliability Of Audit Evidence
    5 Topics
    |
    2 Quizzes
  126. 📖Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  127. AUD 17: SAMPLING TECHNIQUES
    📖Sampling & Non-Sampling Risk
    2 Topics
    |
    2 Quizzes
  128. 📖Statistical & Non-Statistical Sampling-Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  129. 📖Attribute Sampling
    4 Topics
    |
    2 Quizzes
  130. 📖Test Of Details Of Balances – Non-Statistical Sampling
    2 Topics
  131. 📖Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)
    6 Topics
    |
    2 Quizzes
  132. 📖Variable Sampling
    6 Topics
    |
    4 Quizzes
  133. 🎯Comprehensive Test: AICPA Questions
    2 Quizzes
  134. AUD 18: PROCEDURES TO OBTAIN SUFFICIENT APPROPRIATE EVIDENCE
    📖Analytical Procedures
    5 Topics
    |
    2 Quizzes
  135. 📖Financial Ratios For Auditing Purposes
    3 Topics
    |
    2 Quizzes
  136. 🎯Comprehensive Test: Analytical Procedures + AICPA Questions
    1 Quiz
  137. AUD 19: SPECIFIC MATTERS THAT REQUIRE SPECIAL CONSIDERATION
    📖Investment Cycle
    4 Topics
    |
    2 Quizzes
  138. 📖Introduction To Auditing Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  139. 📖Five Parts Audit Of Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  140. 📖Physical Observation Of Inventory
    2 Topics
    |
    2 Quizzes
  141. 📖Audit Of Pricing & Compilation Of Inventory (Price Test)
    3 Topics
  142. 📖Substantive Analytical Procedures For Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  143. 📖Inventory Cycle Internal Controls & Audit Objectives
    5 Topics
    |
    2 Quizzes
  144. 📖Completing The Audit: Contingent Liabilities & Letters
    2 Topics
    |
    2 Quizzes
  145. 📖Completing The Audit: Going Concern
    4 Topics
    |
    2 Quizzes
  146. AUD 20: MISSTATEMENTS & INTERNAL CONTROL DEFICIENCIES
    📖Completing The Audit: Evaluating The Evidence
    4 Topics
    |
    2 Quizzes
  147. AUD 21: WRITTEN REPRESENTATIONS
    📖Completing The Audit: Management Representation Letter
    2 Topics
    |
    2 Quizzes
  148. 🎯Comprehensive Test: Representation Letter + AICPA Questions
    2 Quizzes
  149. AUD 22: SUBSEQUENT EVENTS
    📖Completing The Audit: Subsequent Events & Discovery Of Facts
    4 Topics
    |
    2 Quizzes
  150. 🎯Comprehensive Test: Subsequent Events + AICPA Questions
    1 Quiz
  151. AUD 23: REPORTING ON AUDIT ENGAGEMENTS
    📖Forming An Audit Opinion
    4 Topics
    |
    1 Quiz
  152. 📖Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  153. 📖Format Of Standard Unmodified Opinion: Nonissuers (AICPA)
    2 Topics
    |
    2 Quizzes
  154. 📖Format Of Standard Unqualified Opinion Report: Issuers (PCAOB)
    4 Topics
    |
    2 Quizzes
  155. 📖Modified Opinions Due To Financial Statement Issues
    4 Topics
    |
    2 Quizzes
  156. 📖Modified Opinions Due To Audit Issues
    4 Topics
    |
    3 Quizzes
  157. 📖Emphasis-Of-Matter, Other-Matter, & Explanatory Paragraphs
    4 Topics
    |
    2 Quizzes
  158. 📖Communication & Reporting In An Integrated Audit
    6 Topics
    |
    2 Quizzes
  159. 🎯Comprehensive Test: Audit Reports + AICPA Questions
    1 Quiz
  160. 🎯AICPA Questions: Integrated Audit
    1 Quiz
  161. AUD 24: REPORTING ON ATTESTATION ENGAGEMENTS
    📖Introduction To Standards For Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  162. 📖Examination, Review, & Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  163. 📖Prospective & Pro Forma Financial Information
    8 Topics
    |
    2 Quizzes
  164. 📖Compliance & MD&A Attestation Engagements
    6 Topics
  165. 🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions
    1 Quiz
  166. AUD 25: ACCOUNTING & REVIEW SERVICE ENGAGEMENTS
    📖Preparation & Compilation Engagements Under SSARS
    10 Topics
    |
    2 Quizzes
  167. 📖Review Engagement Under SSARS
    18 Topics
    |
    2 Quizzes
  168. 🎯Comprehensive Test: Reviews and Compilations
    1 Quiz
  169. AUD 26: REPORTING ON COMPLIANCE
    📖Reporting On Compliance
    4 Topics
    |
    2 Quizzes
  170. AUD 27.01: COMPARATIVE STATEMENTS & CONSISTENCY BETWEEN PERIODS
    📖Reporting With Different Opinion & Other Auditors
    4 Topics
    |
    1 Quiz
  171. AUD 27.02 & 04: OTHER INFORMATION IN DOCUMENTS WITH AUDITED STATEMENTS / SUPPLEMETARY INFORMATION
    📖Other Information & Supplementary Information
    6 Topics
    |
    1 Quiz
  172. AUD 27.03: REVIEW OF INTERIM FINANCIAL INFORMATION
    📖Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  173. AUD 27.06: SPECIAL-PURPOSE FRAMEWORKS
    📖Special Purpose & Other Country Frameworks
    3 Topics
    |
    2 Quizzes
  174. 🎯Comprehensive Test: Other Information, SI, and RSI
    1 Quiz
  175. 💡AUD 03: Audit Engagements
    1 Topic
  176. 💡AUD 09: Understanding an entity and its environment
    1 Topic
  177. 💡AUD 12: Assessing and responding to risks of material misstatement, whether due to fraud or error
    1 Topic
  178. 💡Additional Lesson: Cycles
    1 Topic
  179. 💡AUD 19: Specific matters that require special consideration
    2 Topics
  180. 💡AUD 23: Reporting on audit engagements
    1 Topic
  181. 💡AUD 25: Accounting and review service engagements
    1 Topic

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Quiz 4 of 263

🎯Content of the AICPA Code of Professional Conduct TF

  1. AUD UWorld Supplemental Course
  2. 📖Content Of The AICPA Code Of Professional Conduct
  3. 🎯Content of the AICPA Code of Professional Conduct TF

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