My Accounts
Back to Course

AUD UWorld Supplemental Course

0% Complete
0/0 Steps

  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. 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

Participants 2355

Show more
Quiz 12 of 263

🎯Ethical Requirements SOX and PCAOB TF

  1. AUD UWorld Supplemental Course
  2. 📖PCAOB SOX Independence Requirements
  3. 🎯Ethical Requirements SOX and PCAOB TF

Instructions on how to complete the quiz:

  1. Click on “Start Quiz” to start.
  2. “Check” to submit your answer and reveal the solution.
  3. “Skip Question” to skip the question for now.
  4. “Review” to mark question for review later.
  5. “Feedback” to inquire about the question or provide us your feedback.
    • Please make sure to reference the number of the question in your inquiry such as # 4
  6. “Quiz Summary” to finish/submit the whole quiz

Not completed yet
Submit the full quiz to mark it complete.

Please log in to view your report card.

Responses

    1. Maroun, CPA 12 May 2025

      Hello Darian,

      There is a difference between a service being strictly prohibited and a service being permissible under certain conditions.
      The statement lumps two different situations together. Tax services to the audit client itself are generally allowed so long as they are pre-approved by the audit committee and don’t involve contingent fees or aggressive shelters. By contrast, tax services provided to officers who have financial-reporting oversight responsibilities are prohibited under PCAOB Rule 3523. Because the sentence says “tax services for audit clients, including services for their executives … are prohibited,” it incorrectly implies that all tax services for the client are banned. Since one part of that bundle is in fact permissible, the correct response is False.

      I hope this makes sense!

  2. Laura 11 September 2025

    Bookkeeping services are one of the services that are prohibited by SEC rules and the Sarbanes-Oxley Act.- This should be true? The answer even says: Bookkeeping services are one of the services that are prohibited