Auditing Course

Accounting Courses , Auditing Course ,

Auditing Course

This course covers topics taught in an Auditing and Attestation course at an undergraduate/graduate level. This course cover 90 to 95% for the AUD section of the CPA exam.

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Mansour Farhat · 21 March 2023

Course Description

This course benefits auditing and attestation students and CPA (AUD) candidates. It is a supplementary course for your education and an investment in your future.

Course Topics:

The Demand for Audit
The CPA Profession
Audit reports
Professional Ethics
Legal Liability
Audit Responsibilities and Objectives
Audit Evidence
Audit Planning and Materiality
Assessing Risk of Material Misstatement
Assessing and Responding to Fraud Risks
Internal Control and COSO Framework
Information Technology Control
Audit of Sales and Collection Cycles
Audit Sampling
Audit of Acquisition, Payment and Expenditures Cycles
Audit of Payroll and Personnel Cycle
Audit of Inventory and Warehouse Cycle
Audit of Capital and Acquisition and Repayment Cycle Cycle
Audit of Cash and Financial Instruments
Completing the Audits
Assurance Services other than Audit
Internal and governmental Financial Audit and Operational Auditing.

Course Features:

165+ Videos Lectures (20 Hours+)
PowerPoint slides
300+ T/F Questions
500+ MC questions

Course Content

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✅⛔Please Start Here! 3 Topics

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🎥⛔How to use your audit course and welcoming message? ✅Please View First

🎥Introduce Yourself & Connect with Others

🎥Save Money on Your Subscription

💡Chapter 1: The Demand for Audit and Other Assurance Services | Auditing & Assurance Services 5 Topics | 10 Quizzes

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🎥Introduction to auditing

🎯Introduction to auditing AA

🎯Introduction to auditing TF AA

🎥How Audit Reduces Information Risk

🎯How Audit Reduces Information Risk AA

🎯How Audit Reduces Information Risk TF AA

🎥Assurance, Non-Assurance, Audit and Attestation Services

🎯Assurance, Non-Assurance, Audit and Attestation Services AA

🎯Assurance, Non-Assurance, Audit and Attestation Services TF AA

🎥Different Types of Audits

🎯Different Types of Audits AA

🎯Different Types of Audits TF AA

🎥Different Types of Auditors

🎯Different Types of Auditors AA

🎯Different Types of Auditors TF AA

💡Chapter 2: The CPA Profession 7 Topics | 12 Quizzes

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🎥Nature and Structure of CPA Firms

🎯Nature and Structure of CPA Firms AA

🎯Nature and Structure of CPA Firms TF AA

🎥PCAOB Role in Auditing

🎥SEC Role in Auditing

🎯SEC Role in Auditing AA

🎯SEC Role in Auditing TF AA

🎥Role of AICPA in Auditing

🎯Role of AICPA in Auditing AA

🎯Role of AICPA in Auditing TF AA

🎥International Standards on Auditing (ISAs)

🎯International Standards on Auditing (ISAs) AA

🎯International Standards on Auditing (ISAs) TF AA

🎥Clarity Project Auditing

🎯Clarity Project Auditing AA

🎯Clarity Project Auditing TF AA

🎥Quality Control Standards

🎯Quality Control Standards AA

🎯Quality Control Standards TF AA

💡Chapter 3: Audit Reports 6 Topics | 14 Quizzes

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🎥Format of Standards Unmodified Opinion AICPA

🎯Format of Standards Unmodified Opinion AA

🎯Format of Standards Unmodified Opinion TF AA

🎥Conditions for Unmodified Opinion

🎯Conditions for Unmodified Opinion AA

🎯Conditions for Unmodified Opinion TF AA

🎥Unqualified Opinion: Critical Auditing Matters

🎥Qualified and Adverse GAAP

🎯Qualified and Adverse GAAP AA

🎯Qualified and Adverse GAAP TF AA

🎥Qualified and Disclaimer Opinion GAAS

🎯Qualified and Disclaimer Opinion GAAS AA

🎯Qualified and Disclaimer Opinion GAAS TF AA

🎥Emphasis of Matter or Other Matter Paragraph

🎯Emphasis of Matter or other Matter Paragraph

🎯Emphasis of Matter or other Matter Paragraph TF

🎯Materiality and Audit Reporting

🎯Materiality and Audit Reporting TF

🎯Determine the appropriate audit report

🎯Determine the appropriate audit report TF

💡Chapter 4: Professional Ethics | Auditing & Assurance Services 8 Topics | 12 Quizzes

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🎥Auditing standards and guidelines

🎥Importance of Ethical Conduct for the Accounting Profession

🎯Importance of Ethical Conduct for the Accounting Profession AA

🎯Importance of Ethical Conduct for the Accounting Profession TF AA

🎥Content of the AICPA Code of Professional Conduct

🎯Content of the AICPA Code of Professional Conduct AA

🎯Content of the AICPA Code of Professional Conduct TF AA

🎥AICPA Independence Rule and Interpretation

🎯AICPA Independence Rule and Interpretation AA

🎯AICPA Independence Rule and Interpretation TF AA

🎥PCAOB SOX Independence Requirements – Auditor Independence

🎯PCAOB SOX Independence Requirements – Auditor Independence TF AA

🎯PCAOB SOX Independence Requirements – Auditor Independence AA

🎥Other AICPA Rules of Conduct

🎯Other AICPA Rules of Conduct AA

🎯Other AICPA Rules of Conduct TF AA

🎥Enforcement Mechanism for CPA (mis)Conduct

🎯Enforcement Mechanism for CPA (mis)Conduct AA

🎯Enforcement Mechanism for CPA (mis)Conduct TF AA

🎥CPA Exam Questions: ethics

💡Chapter 5: Legal Liability | Auditing & Assurance Services 10 Topics | 10 Quizzes

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🎥Auditor’s Professional Liability | Legal Environment

🎯Auditor’s Professional Liability | Legal Environment TF AA

🎯Auditor’s Professional Liability | Legal Environment AA

🎥Auditor’s Liability | Causes of Legal Actions Against Auditors

🎯Auditor’s Liability | Causes of Legal Actions Against Auditors AA

🎯Auditor’s Liability | Causes of Legal Actions Against Auditors TF AA

🎥Auditor’s Professional Liability under Contract Law

🎯Auditor’s Professional Liability under Contract Law AA

🎯Auditor’s Professional Liability under Contract Law TF AA

🎥Auditor’s Professional Liability under Common Law

🎯Auditor’s Professional Liability under Common Law AA

🎯Auditor’s Professional Liability under Common Law TF AA

🎥Securities and Exchange Act of 1933 CPA Exam

🎥Securities and Exchange Act of 1933 section 11

🎥Securities and Exchange act of 1933: Regulation A, D and Rule 147 A

🎥Securities and Exchange Act of 1934 explained

🎥Securities exchange act of 1934: 10 b (5)

🎥Accountant Client Privilege

🎯Accountant Client Privilege AA

🎯Accountant Client Privilege TF AA

💡Chapter 6: Audit Responsibilities and Objectives 8 Topics | 13 Quizzes

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🎥Objective of an Audit and Management Responsibilities

🎯AA Chapter 6 Quiz 1

🎯AA Chapter 6 Quiz 2

🎯AA Chapter 6 Quiz 2 TF

🎥Auditor Responsibility for Errors and Fraud

🎥Auditor Responsibility for Illegal Acts

🎯Auditor Responsibility for Illegal Acts AA

🎯Auditor Responsibility for Illegal Acts TF AA

🎥Professional Skepticism and Professional Judgment in Auditing

🎯AA Chapter 6 Quiz 4

🎯AA Chapter 6 Quiz 4 TF

🎯AA Chapter 6 Quiz 5

🎯AA Chapter 6 Quiz 5 TF

🎥Benefit of Cycle Approach to Segmenting the Audit

🎯Benefit of Cycle Approach to Segmenting the Audit AA

🎯Benefit of Cycle Approach to Segmenting the Audit TF AA

🎥Management Assertions AICPA

🎥Example: Management Assertions

🎥Assertions: CPA Exam Questions

🎯Assertions: 39 MCQs

🎯CPA AUD Assertions TF

💡Chapter 7: Audit Evidence 13 Topics | 14 Quizzes

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🎥Sufficient Appropriate Evidence

🎯Sufficient Appropriate Evidence AA

🎯Sufficient Appropriate Evidence TF AA

🎥Audit Evidence

🎯Audit Evidence AA

🎯Audit Evidence TF AA

🎥Reliability of Audit Evidence

🎯Reliability of Audit Evidence AA

🎯Reliability of Audit Evidence TF AA

🎥Example: Audit Evidence Procedures

🎥Analytical Procedures during an Audit

🎯Analytical Procedures during an Audit AA

🎯Analytical Procedures during an Audit TF AA

🎥Example: Analytical Procedures during an Audit

🎯Audit Data Analytics Quiz: 40 MCQs

🎯Audit Data Analytics Quiz TF

🎥Financial Ratios for Auditing Purposes

🎯Financial Ratios for Auditing Purposes AA

🎯Financial Ratios for Auditing Purposes TF AA

🎥Example: Financial Ratios for Auditing Purposes

🎥Audit Documentation

🎥CPA Exam: Questions Audit Documentation

🎯CPA Exam: Questions Audit Documentation AA

🎯CPA Exam: Questions Audit Documentation TF AA

🎥Quasi CPA Simulation: Preliminary Analytical Procedures

🎥CPA Exam Simulation: Evidence part 1

🎥CPA Exam Simulation: Evidence part 2

💡Chapter 8: Audit Planning and Materiality 9 Topics | 10 Quizzes

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🎥Audit Planning

🎯Audit Planning AA

🎯Audit Planning TF AA

🎥Accepting a Client and Performing Initial Audit Planning

🎯Accepting a Client and Performing Initial Audit Planning AA

🎯Accepting a Client and Performing Initial Audit Planning TF AA

🎥Understand the Client’s Business and Industry

🎯Understand the Client’s Business and Industry AA

🎯Understand the Client’s Business and Industry TF AA

🎥Materiality Concept in Auditing

🎥Preliminary Judgement about Materiality for Financial Statements

🎯Preliminary Judgement about Materiality for Financial Statement AA

🎯Preliminary Judgement about Materiality for Financial Statement TF AA

🎥Performance Materiality or Tolerable Misstatement

🎥Materiality to Evaluate Audit Evidence

🎯Materiality to Evaluate Audit Evidence AA

🎯Materiality to Evaluate Audit Evidence TF AA

🎥Use of specialist

🎥Audit Planning: CPA exam Questions

💡Chapter 9: Assessing The Risk Of Material Misstatement 8 Topics | 14 Quizzes

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🎥Audit Risk Model

🎯Audit Risk Model AA

🎯Audit Risk Model TF AA

🎥Assessment of Inherent Risk in the Audit Risk Model

🎯AA Chapter 9 Quiz 2

🎯AA Chapter 9 Quiz 2 TF

🎯AA Chapter 9 Quiz 3

🎯AA Chapter 9 Quiz 3 TF

🎥Relationship of Risk to Audit Evidence

🎯Relationship of Risk to Audit Evidence AA

🎯Relationship of Risk to Audit Evidence TF AA

🎥Engagement Risk Assessing Acceptable Audit Risk

🎯Engagement Risk Assessing Acceptable Audit Risk AA

🎯Engagement Risk Assessing Acceptable Audit Risk TF AA

🎥Relationship of Risk and Materiality to Audit Evidence

🎯AA Chapter 9 Quiz 6

🎯AA Chapter 9 Quiz 6 TF

🎯AA Chapter 9 Quiz 7

🎯AA Chapter 9 Quiz 7 TF

🎥Example Audit Risk

🎥Audit Risk Model CPA Exam Questions Part 1

🎥Audit Risk Model CPA Exam Questions Part 2

💡Chapter 10: Assessing and Responding to Fraud Risks 8 Topics | 14 Quizzes

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🎥Fraud Auditing

🎥Fraud Triangle

🎯Fraud Triangle AA

🎯Fraud Triangle TF AA

🎥Assessing and Documentation Risk of Fraud

🎯Assessing and Documentation Risk of Fraud AA

🎯Assessing and Documentation Risk of Fraud TF AA

🎥Corporate Governance and Other Factors that Reduce Fraud Risk

🎯Corporate Governance and Other Factors that Reduce Fraud Risk AA

🎯Corporate Governance and Other Factors that Reduce Fraud Risk TF AA

🎥Responses to Identified Fraud Risk

🎯Responses to Identified Fraud Risk AA

🎯Responses to Identified Fraud Risk TF AA

🎥Fraud Risk Area Sales and Account Receivable

🎯Fraud Risk Area Sales and Account Receivable AA

🎯Fraud Risk Area Sales and Account Receivable TF AA

🎥Specific Fraud Risk Area Inventory-Accounts Payable-Payroll

🎯Specific Fraud Risk Area Inventory-Accounts Payable-Payroll AA

🎯Specific Fraud Risk Area Inventory-Accounts Payable-Payroll TF AA

🎥Fraud Discovery, Auditor’s Role and Interviewing Techniques

🎯Fraud Discovery, Auditor’s Role and Interviewing Techniques AA

🎯Fraud Discovery, Auditor’s Role and Interviewing Techniques TF AA

💡Chapter 11: Internal Control and COSO Framework 6 Topics | 6 Quizzes

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🎥Internal Control

🎯Internal Control AA

🎯Internal Control TF AA

🎥Internal Control: Control Environment

🎥Internal Control: Risk Assessment – COSO Framework

🎥Internal Control: Control Activities – COSO Framework

🎥Internal Control: Information, Communication and Monitoring

🎥Example: Internal Control – Control Activities

🎯AA Chapter 11 Quiz 2

🎯AA Chapter 11 Quiz 2 TF

🎯AA Chapter 11 Quiz 3

🎯AA Chapter 11 Quiz 3 TF

💡Chapter 12: Information Technology Control|Assessing Control Risk and Reporting on Internal Controls 10 Topics | 12 Quizzes

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🎥Obtain an Understanding and Document Internal Control

🎯Obtain an Understanding and Document Internal Control AA

🎯Obtain an Understanding and Document Internal Control TF AA

🎥Assess Internal Control

🎯Assess Internal Control AA

🎯Assess Internal Control TF AA

🎥Tests of Internal Controls

🎯Tests of Internal Controls AA

🎯Tests of Internal Controls TF AA

🎥Auditor Reporting on Internal Control

🎯Auditor Reporting on Internal Control AA

🎯Auditor Reporting on Internal Control TF AA

🎥Internal Control: Information Technology

🎥General Controls: Internal control IT Audit

🎥Application Controls Information Technology – Internal Control

🎯Application Controls Information Technology – Internal Control AA

🎯Application Controls Information Technology – Internal Control TF AA

🎥Batch Processing Input Controls Hash Total

🎥Auditing around the Computer

🎥Auditing using Computer-Assisted Auditing Techniques

🎯Auditing using Computer-Assisted Auditing Techniques AA

🎯Auditing using Computer-Assisted Auditing Techniques TF AA

💡Chapter 13: Overall Audit Strategy and Audit Program 4 Topics | 8 Quizzes

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🎥The 5 Types of Audit Tests

🎯The 5 Types of Audit Tests AA

🎯The 5 Types of Audit Tests TF AA

🎥Audit Tests Selection

🎯Audit Tests Selection AA

🎯Audit Tests Selection TF AA

🎥Evidence Mix for an Audit (examples)

🎯Evidence Mix for an Audit (examples) AA

🎯Evidence Mix for an Audit (examples) TF AA

🎥Test of Control Vs Substantive Test

🎯Test of Control Vs Substantive Test TF AA

🎯Test of Control Vs Substantive Test AA

💡Chapter 14&16: Audit of the Sales and Collection Cycle:Test of Controls and Substantive Tests of Transaction 13 Topics | 15 Quizzes

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🎥Introduction to Sales Cycle

🎯Introduction to Sales Cycle AA

🎯Introduction to Sales Cycle TF AA

🎥Internal Control Over Sales

🎥Substantive Testing of Sales

🎯Sales Cycle: Test of control and Substantive Testing Transact AA

🎯Sales Cycle: Test of control and Substantive Testing Transact TF AA

🎥Auditing Cash Collection Cycle -Transaction Related Assertions

🎯Auditing Cash Collection Cycle -Transaction Related Assertions AA

🎥Auditing Sales Returns, Allowances, Write off of Uncollectible

🎯Auditing Sales Returns, Allowances, Write off of Uncollectible AA

🎯Auditing Sales Returns, Allowances, Write off of Uncollectible TF AA

🎥Exercise: Auditing of Sales and Cash Collection Cycle

🎥Auditing Accounts Receivable – Intro. to Substantive Testing

🎥Analytical Procedures for Sales and Collection Cycle

🎯Analytical Procedures for Sales and Collection Cycle AA

🎯Analytical Procedures for Sales and Collection Cycle TF AA

🎥Example: Analytical Procedures for Sales and Collection Cycle

🎥Accounts Receivable Confirmation

🎯Account Receivable Confirmation AA

🎯Account Receivable Confirmation TF AA

🎥Accounts Receivable: Test of Details of Balances

🎯Account Receivable: Test of Details Balance AA

🎯Account Receivable: Test of Details Balance TF AA

🎥Example: Sales Transactions Cutoff Test

🎯Example: Account Receivable Cutoff Test AA

🎯Example: Account Receivable Cutoff Test TF AA

🎥CPA MCQs: A/R and sales Cycle

💡Chapter 15&17: Audit Sampling|Tests of Controls and Substantive Tests of Transactions & Balance Details 16 Topics | 18 Quizzes

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🎥Sampling and Non-sampling Risk

🎯AA Chapter 15&17 Quiz 1

🎯AA Chapter 15&17 Quiz 1 TF

🎯AA Chapter 15&17 Quiz 2

🎯AA Chapter 15&17 Quiz 2 TF

🎥Statistical and Non-Statistical Sampling-Probabilistic Selection

🎯Statistical and Non-Statistical Sampling-Probabilistic Selection AA

🎯Statistical and Non-Statistical Sampling-Probabilistic Selection TF AA

🎥Introduction to Attribute Sampling

🎥Example: Statistical Sampling in Test of Control

🎥: Attribute Sampling: CPA Exam Questions

🎥Example: Attribute Sampling

🎥Test of Details of Balances – Variable Testing

🎯Test of Details of Balances – Variable Testing AA

🎯Test of Details of Balances – Variable Testing TF AA

🎥Substantive Testing: CPA Exam Questions

🎥Monetary Unit Sampling(MUS) Probability Proportional to Size (PPS)

🎯Monetary Unit Sampling(MUS) Probability Proportional to Size (PPS) AA

🎯Monetary Unit Sampling(MUS) Probability Proportional to Size (PPS) TF AA

🎥MUS and PPS: Compute the Sample Size

🎥MUS and PPS: Upper Misstatement Bound

🎥Example: MUS Upper Misstatement Bound

🎥Monetary Unit Sampling MUS: CPA Exam Questions:

🎥Projected Misstatement: CPA Exam Questions

🎥Variable sampling for auditing

🎯AA Chapter 15&17 Quiz 6

🎯AA Chapter 15&17 Quiz 6 TF

🎯AA Chapter 15&17 Quiz 7

🎯AA Chapter 15&17 Quiz 7 TF

🎯AA Chapter 15&17 Quiz 8

🎯AA Chapter 15&17 Quiz 8 TF

🎥Variable Sampling: Mean Per Unit, Ratio & Difference Estimation

🎯Variable Sampling: Mean Per Unit, Ratio & Difference Estimation AA

🎯Variable Sampling: Mean Per Unit, Ratio & Difference Estimation TF AA

💡Chapter 18 Audit of the Acquisition, Payment, Expenditure Cycles Part 1 9 Topics | 10 Quizzes

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🎥Introduction to Acquisition and Payment Cycle

🎯AA Chapter 18&19 Quiz 1

🎯AA Chapter 18&19 Quiz 1 TF

🎯AA Chapter 18&19 Quiz 2

🎯AA Chapter 18&19 Quiz 2 TF

🎥Internal Controls over Acquisition & Payment Cycle

🎯AA Chapter 18&19 Quiz 3

🎯AA Chapter 18&19 Quiz 3 TF

🎯AA Chapter 18&19 Quiz 4

🎯AA Chapter 18&19 Quiz 4 TF

🎥Test of Details of Balances Accounts Payable

🎥Auditing Cash Disbursements

🎥Analytical Procedures for Acquisition and Payment

🎥Example: Accounts Payable and Inventory Cutoff Test

🎥Auditing Purchase Transactions

🎥Purchasing Cycle: CPA Exam Questions

🎯CPA Exam Questions: Purchasing Cycle TF AA

🎯CPA Exam Questions: Purchasing Cycle AA

🎥CPA Exam Simulation: Acquisition and Expenditure Cycle

💡Chapter 19 Audit of the Acquisition, Payment, Expenditure Cycles Part 2 6 Topics | 10 Quizzes

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🎥Internal Control Over Auditing Property, Plant and Equipment

🎥Auditing Property, Plant and Equipment

🎯Auditing Property, Plant and Equipment AA

🎯Auditing Property, Plant and Equipment TF AA

🎥Auditing Prepaid Expenses

🎯Auditing Prepaid Expenses AA

🎯Auditing Prepaid Expenses TF AA

🎥Auditing Accrued Liabilities

🎯AA Chapter 18&19 Quiz 9 TF

🎯AA Chapter 18&19 Quiz 9

🎯AA Chapter 18&19 Quiz 10 TF

🎯AA Chapter 18&19 Quiz 10

🎥Auditing Expenses

🎯Auditing Expense and Income Account TF AA

🎯Auditing Expense and Income Account AA

🎥CPA Exam Simulation: Acquisition Cycle

💡Chapter 20: Audit of the Payroll and Personnel Cycle 4 Topics | 7 Quizzes

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🎥Introduction to Auditing Payroll and Personnel Cycle

🎯AA Chapter 20 Quiz 1 TF

🎯Introduction to Auditing Payroll and Personnel Cycle: 9 MCQs

🎯Introduction to Auditing Payroll and Personnel Cycle T/F

🎥Payroll & Personnel Cycle Audit: Tests of Controls & Substantive Tests

🎯Payroll & Personnel Cycle Audit: Tests of Controls & Substantive Tests: 29 MCQs

🎯Payroll & Personnel Cycle Audit: Tests of Controls & Substantive Tests TF

🎥Auditing Payroll: Analytical Procedures & Tests of Details of Balances

🎯Auditing Payroll : Analytical Procedures & Test of Details of Balances: 11 MCQS

🎯Auditing Payroll : Analytical Procedures & Test of Details of Balances TF

🎥Example: Auditing Payroll Cycle

💡Chapter 21: Audit of the Inventory and Warehouse Cycle 9 Topics | 13 Quizzes

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🎥Introduction to Auditing Inventory and Warehousing Cycle

🎯Introduction to Auditing Inventory and Warehousing Cycle AA

🎯Introduction to Auditing Inventory and Warehousing Cycle TF AA

🎥Five Parts Audit of Inventory and Warehousing Cycle

🎯Five Parts Audit of Inventory and Warehousing Cycle AA

🎯Five Parts Audit of Inventory and Warehousing Cycle TF AA

🎥Audit of Cost Accounting

🎯Audit of Cost Accounting TF AA

🎥Substantive Analytical Procedures for Inventory, Warehousing Cycle

🎯Substantive Analytical Procedures for Inventory, Warehousing Cycle AA

🎯Substantive Analytical Procedures for Inventory, Warehousing Cycle TF AA

🎥Physical Observation of Inventory

🎯Physical Observation of Inventory AA

🎯Physical Observation of Inventory TF AA

🎥Audit of Pricing and Compilation of Inventory (Price Test)

🎯Audit of Pricing and Compilation of Inventory (Price Test) AA

🎯Audit of Pricing and Compilation of Inventory (Price Test) TF AA

🎥Example: Audit of Pricing and Compilation of Inventory

🎥Ex. Auditing Inventory Internal Control and Substantive Testing

🎯Ex. Auditing Inventory Internal Control and Substantive Testing AA

🎯Ex. Auditing Inventory Internal Control and Substantive Testing TF AA

🎥AICPA Simulation: Inventory

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About Instructor

Mansour Farhat

45 Courses

+1743 enrolled

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29.99/month

Course Includes

25 Lessons
219 Topics
276 Quizzes