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AUD Surgent CORE Supplemental Course

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  1. WELCOME! 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. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1A - ETHICS, INDEPENDENCE & 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. 1ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1A2 - REQUIREMENTS OF THE SEC & PCAOB
    đź“–Sarbanes-Oxley Effect On Auditors & Corporations
    5 Topics
    |
    1 Quiz
  13. đź“–PCAOB SOX Independence Requirements
    3 Topics
    |
    2 Quizzes
  14. 🎯Comprehensive Test: Ethics-AICPA Code of Professional Conduct, PCAOB and SOX + AICPA
    3 Quizzes
  15. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    âś… FAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions
    13 Topics
    |
    2 Quizzes
  16. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1A3 - REQUIREMENTS OF THE GAO & DOL
    đź“–GAGAS Conceptual Framework For Independence
    2 Topics
    |
    1 Quiz
  17. đź“–Department Of Labor Ethics Standards
    2 Topics
  18. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1B - PROFESSIONAL SKEPTICISM & PROFESSIONAL JUDGEMENT
    đź“–Objective Of An Audit & Management Responsibilities
    2 Topics
    |
    2 Quizzes
  19. đź“–Professional Judgement & Professional Skepticism In Auditing
    4 Topics
    |
    2 Quizzes
  20. 🎯AICPA Questions: Due Professional Care- Professional Judgement & Professional Skepticism
    1 Quiz
  21. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1C - NATURE & SCOPE
    đź“–Auditing Standards & Guidelines
    2 Topics
    |
    2 Quizzes
  22. đź“–Governments Audits
    2 Topics
    |
    2 Quizzes
  23. 🎯Comprehensive Test: Single Audit and Governmental Auditing + AICPA Questions
    1 Quiz
  24. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1D - TERMS OF ENGAGEMENT
    đź“–Accepting A Client & Performing Initial Audit Planning
    4 Topics
    |
    2 Quizzes
  25. đź“–ERISA Plan Financial Statement Audit
    2 Topics
  26. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1E - REQUIREMENTS FOR ENGAGEMENT DOCUMENTATION
    đź“–Audit Documentation
    3 Topics
    |
    2 Quizzes
  27. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1F - COMMUNICATION WITH MANAGEMENT & THOSE CHARGED WITH GOVERNANCE
    đź“–Communication With Those Charged With Governance
    8 Topics
    |
    2 Quizzes
  28. 🎯Comprehensive Test: Communication with those charged with governance + Audit Committee
    2 Quizzes
  29. 1 ETHICS, PROFESSIONAL RESPONSIBILITIES, & GENERAL PRINCIPLES 1G - AUDIT & ASSURANCE QUALITY
    đź“–Introduction To Quality Management
    2 Topics
  30. đź“–Elements Of Standard Quality Management
    4 Topics
  31. đź“–Findings & Deficiencies
    2 Topics
  32. đź“–Quality Control Elements For Issuers
    4 Topics
  33. đź“–Engagement Quality For Non Issuers
    2 Topics
  34. đź“–Engagement Quality Review
    4 Topics
  35. đź“–System Of Quality Management (SQM)
    2 Topics
  36. 🎯Comprehensive Test: Audit Documentation & Quality Control + AICPA Questions
    2 Quizzes
  37. 2 ASSESSING RISK & DEVELOPIND A PLANNED RESPONSE : 2A - 2B : PLANNING AN ENGAGEMENT, UNDERSTANDING AN ENTITY & ITS ENVIRONMENT
    đź“–Introduction To Audit Planninng
    2 Topics
  38. đź“–Understand The Client's Business & Industry
    2 Topics
    |
    2 Quizzes
  39. đź“–Overall Audit Strategy
    3 Topics
    |
    1 Quiz
  40. đź“–Management Assertions
    4 Topics
    |
    2 Quizzes
  41. đź“–Business Cycles
    2 Topics
    |
    1 Quiz
  42. đź“–Law Of Demand & Supply
    4 Topics
    |
    2 Quizzes
  43. đź“–Price Elasticity Of Demand & Supply
    4 Topics
    |
    1 Quiz
  44. đź“–Cross Elasticity & Income Elasticity Of Demand
    4 Topics
    |
    1 Quiz
  45. đź“–The 5 Types Of Audit Tests
    2 Topics
    |
    2 Quizzes
  46. đź“–Audit Tests Selection
    2 Topics
    |
    2 Quizzes
  47. đź“–Evidence Mix For An Audit
    2 Topics
    |
    2 Quizzes
  48. 🎯Comprehensive Test: Understanding the Entity and Its Environment
    4 Quizzes
  49. 💡2C - Understanding an Entity’s Control Environment and Business Processes, Including IT Systems : 2C1 COSO Internal Control - Integrated Framework
    13 Topics
    |
    4 Quizzes
  50. 🎯Comprehensive Test: COSO Internal Control Framework
    1 Quiz
  51. 2C - UNDERSTANDING AN ENTITY'S CONTROL ENVIRONEMTN & BUSINESS PROCESSES, INCLUDING IT SYSTEMS: 2C2 - CONTROL ENVIRONMENT, IT GENERAL CONTROLS, & ENTITY-LEVEL CONTROLS
    đź“–IT Controls
    10 Topics
    |
    2 Quizzes
  52. 2C - UNDERSTANDING AN ENTITY'S CONTROL ENVIRONMENT & BUSINESS PROCESSES, INCLUDING IT SYSTEMS : 2C3 - BUSINESS PROCESSES & THE DESIGN OF INTERNAL CONTROLS, INCLUDING IT SYSTEMS
    đź“–Understanding & Documenting Internal Control
    2 Topics
    |
    2 Quizzes
  53. đź“–Limitations Of Internal Control
    2 Topics
    |
    1 Quiz
  54. 🎯Comprehensive Test: Information Technology + AICPA Questions
    1 Quiz
  55. 2C - UNDERSTANDING AN ENTITY'S CONTROL ENVIRONMENT & BUSINESS PROCESSES, INCLUDING IT SYSTEMS :
    đź“–Internal Control At Service Organizaitons
    2 Topics
    |
    2 Quizzes
  56. 2D - MATERIALITY
    đź“–Materiality Concept In Auditing
    2 Topics
  57. đź“–Preliminary Judgement About Materiality
    2 Topics
    |
    2 Quizzes
  58. đź“–Performance Materiality Or Tolerable Misstatement
    2 Topics
    |
    2 Quizzes
  59. đź“–Materiality To Evaluate Audit Evidence
    2 Topics
    |
    2 Quizzes
  60. 2E - ASSESSING & RESPONDING TO RISKS OF MATERIAL MISSTATEMENT, WETHER TO FRAUD OR ERROR
    đź“–Risk Assessment
    6 Topics
  61. đź“–Inherent Risk
    2 Topics
    |
    2 Quizzes
  62. đź“–Relationship Of Risk To Audit Evidence
    2 Topics
    |
    2 Quizzes
  63. đź“–Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  64. đź“–Relationship Of Risk & Materiality To Audit Evidence
    2 Topics
    |
    2 Quizzes
  65. đź“–Audit Risk Examples & Questions
    3 Topics
    |
    2 Quizzes
  66. đź“–Fraud Auditing
    2 Topics
    |
    1 Quiz
  67. đź“–Fraud Triangle
    2 Topics
    |
    2 Quizzes
  68. đź“–Auditor Responsibility For Errors & Frauds
    2 Topics
  69. đź“–Assessing & Documentation Risk Of Fraud
    2 Topics
    |
    2 Quizzes
  70. đź“–Corporate Governance & Other Factors That Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  71. đź“–Responses To Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  72. đź“–Fraud Risk Area Sales & Account Receivable
    2 Topics
    |
    2 Quizzes
  73. đź“–Specific Fraud Risk Area Inventory- Accounts Payable- Payroll
    2 Topics
    |
    1 Quiz
  74. đź“–Fraud Discovery, Auditor's Role & Interviewing Techniques
    2 Topics
    |
    2 Quizzes
  75. đź“–Assessing & Identifying The Risk Of Material Misstatement RMM
    2 Topics
    |
    2 Quizzes
  76. đź“–Responding To The Risk Of Material Misstatement RMM
    2 Topics
    |
    1 Quiz
  77. đź“–Internal Control Testing As A Response To Risk Of Material Misstatement RMM
    3 Topics
    |
    2 Quizzes
  78. đź“–Responding To Risk Of Material Misstatement Substantive Testing
    2 Topics
    |
    1 Quiz
  79. 🎯Comprehensive Test: Risk Assessment and Fraud Auditing + AIPCA Questions
    3 Quizzes
  80. 2F - PLANNING FOR & USING THE WORK OF OTHERS
    đź“–Internal Auditors
    2 Topics
    |
    2 Quizzes
  81. đź“–Specialists
    2 Topics
    |
    1 Quiz
  82. 🎯AICPA Questions: Using Work of others (Internal auditor, Component Auditor, Specialist)
    1 Quiz
  83. 2G - SPECIFIC AREAS OF ENGAGEMENT RISK : COMPLIANCE WITH LAWS & REGULATIONS, INCLUDING ACCOUNTING ESTIMATES, RELATED PARTIES
    đź“–Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  84. đź“–Accounting Estimates
    2 Topics
  85. đź“–Auditing Related Party transactions
    2 Topics
    |
    1 Quiz
  86. 🎯Comprehensive Test: Auditing Related Party Transactions + AICPA Questions
    1 Quiz
  87. đź’ˇ3 Performing Further Procedures and Obtaining Evidence : 3A3: Data Analytics
    9 Topics
    |
    2 Quizzes
  88. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3B : SUFFICIENT APPROPRIATE EVIDENCE
    đź“–Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  89. đź“–Types Of Audit Evidence
    6 Topics
  90. đź“–Reliability Of Audit Evidence
    5 Topics
    |
    2 Quizzes
  91. đź“–Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  92. 🎯AICPA Questions: Audit Evidence
    1 Quiz
  93. 3 - PERFORMING PROCEDURES & OBTAINING EVIDENCE : 3C : SAMPLING TECHNIQUES
    đź“–Sampling & Non-Sampling Risk
    2 Topics
    |
    2 Quizzes
  94. đź“–Statistical & Non-Statistical Sampling - Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  95. đź“–Attribute Sampling
    4 Topics
    |
    2 Quizzes
  96. đź“–Test Of Details Of Balances - Non-Statistical Sampling
    2 Topics
  97. đź“–Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)
    6 Topics
    |
    2 Quizzes
  98. đź“–Variable Sampling
    6 Topics
    |
    4 Quizzes
  99. 🎯Comprehensive Test: Sampling + AICPA Questions
    1 Quiz
  100. 3D - SPECIFIC PROCEDURES TO OBTAIN SUFFICIENT APPROPRIATE EVIDENCE : 3D1 : TEST OF CONTROLS & TEST OF DETAILS
    đź“–Introduction To Sales Cycle
    3 Topics
    |
    2 Quizzes
  101. đź“–Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  102. đź“–Substantive Testing Of Sales
    3 Topics
    |
    2 Quizzes
  103. đź“–Auditing Sales Returns, Allowances, Write Off Of Uncollectible
    2 Topics
    |
    2 Quizzes
  104. đź“–Analytical Procedures For Sales & Cash Collection
    3 Topics
    |
    2 Quizzes
  105. đź“–Accounts Receivable: Test Of Details Of Balances
    2 Topics
    |
    2 Quizzes
  106. đź“–Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  107. đź“–Auditing Cash Collection
    4 Topics
    |
    2 Quizzes
  108. đź“–Introduction To Acquisition & Payment Cycle
    2 Topics
    |
    2 Quizzes
  109. đź“–Internal Controls Over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  110. đź“–Analytical Procedures For Acquisition & Payment
    2 Topics
  111. đź“–Accounts Payable Testing
    5 Topics
    |
    2 Quizzes
  112. đź“–Auditing Purchase Transactions & Cash Disbursments
    7 Topics
    |
    2 Quizzes
  113. đź“–Analytical Procedures For Acquisition & Payment
  114. đź“–Accrued Expenses & Accrued Liabilities
    4 Topics
    |
    3 Quizzes
  115. đź“–Accrued Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  116. đź“–Auditing Property, Plant & Equipment
    4 Topics
    |
    2 Quizzes
  117. đź“–Auditing Capital Acquisition & Repayment Cycle
    2 Topics
    |
    2 Quizzes
  118. đź“–Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  119. đź“–Auditing Owner's Equity
    7 Topics
    |
    3 Quizzes
  120. đź“–Introduction To Auditing Payroll & Personnel Cycle
    2 Topics
    |
    2 Quizzes
  121. đź“–Payroll & Personnel Cycle Audit: Tests Of Control & Substantive Tests
    2 Topics
    |
    2 Quizzes
  122. đź“–Auditing Payroll: Analytical Procedures & Tests Of Details Of Balances
    3 Topics
    |
    2 Quizzes
  123. đź“–Understanding The Cash Cycle
    2 Topics
    |
    2 Quizzes
  124. đź“–Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  125. đź“–Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  126. 🎯Comprehensive Test: Understanding and Testing of Internal Control + AICPA Questions
    1 Quiz
  127. 3D - SPECIFIC PROCEDURES TO OBTAIN SUFFICIENT APPROPRIATE EVIDENCE : 3D2 : ANALYTICAL PROCEDURES
    đź“–Analytical Procedures
    6 Topics
    |
    2 Quizzes
  128. đź“–Financial Ratios For Auditing Purposes
    3 Topics
    |
    2 Quizzes
  129. 🎯Comprehensive Test: Analytical Procedures + AICPA Questions
    1 Quiz
  130. 🎯AICPA Questions: Transactions Cycles
    1 Quiz
  131. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3E2 : INVESTMENTS IN SECURITIES
    đź“–Investment Cycle
    4 Topics
    |
    2 Quizzes
  132. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3E3 : INVENTORY & INVENTORY HELD BY OTHERS
    đź“–Introduction To Auditing Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  133. đź“–Five Parts Audit Of Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  134. đź“–Physical Observation Of Inventory
    2 Topics
    |
    2 Quizzes
  135. đź“–Audit Of Pricing & Compilation Of Inventory (Price Test)
    3 Topics
  136. đź“–Substantive Analytical Procedures For Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  137. đź“–Inventory Cycle Internal Controls & Audit Objectives
    5 Topics
    |
    2 Quizzes
  138. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3E6 : LITIGAGTION, CLAIMS, & ASSESSMENTS
    đź“–Contingent Liabilities & Letters
    2 Topics
    |
    2 Quizzes
  139. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3E5 : AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN
    đź“–Final Analytical Procedures & Going Concern
    4 Topics
    |
    2 Quizzes
  140. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3F ; MISSTATEMENTS & INTERNAL CONTROL DEFICIENCIES
    đź“–Evaluating Misstatements Found During The Audit
    4 Topics
    |
    2 Quizzes
  141. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3G : WRITTEN REPRESENTATIONS
    đź“–Management Representation Letter
    2 Topics
    |
    2 Quizzes
  142. 🎯AICPA Questions: Representation Letter + Evaluation of Audit Findings
    2 Quizzes
  143. 3 - PERFORMING FURTHER PROCEDURES & OBTAINING EVIDENCE : 3H : SUBSEQUENT EVENTS & SUBSEQUENTLY DISCOVERED FACTS
    đź“–Completing The Audit: Subsequent Events & Discovery Of Facts
    4 Topics
    |
    2 Quizzes
  144. 🎯Comprehensive Test: Subsequent Events + AICPA Questions
    1 Quiz
  145. 4 - FORMING CONCLUSIONS & REPORTING 4A: REPORTS ON AUDIT ENGAGEMENT
    đź“–Forming An Audit Opinion
    4 Topics
    |
    1 Quiz
  146. đź“–Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  147. đź“–Format Of Standard Unmodified Opinion: Non-Issuers (AICPA)
    2 Topics
    |
    2 Quizzes
  148. đź“–Format Of Standard Unqualified Opinion Report: Issuers (PCAOB)
    4 Topics
    |
    2 Quizzes
  149. đź“–Modified Opinions Due To The Financial Statement Issues
    4 Topics
    |
    2 Quizzes
  150. đź“–Modified Opinions Due To Audit Issues
    4 Topics
    |
    3 Quizzes
  151. đź“–Emphasis-Of-Matter, Other-Matter, & Explanatory Paragraphs
    4 Topics
    |
    2 Quizzes
  152. đź“–Integrated Audit Procedures
    10 Topics
    |
    2 Quizzes
  153. đź“–Communication & Reporting In An Integrated Audit
    6 Topics
    |
    2 Quizzes
  154. đź“–Reporting With Different Opinion & Other Auditors
    4 Topics
    |
    1 Quiz
  155. 🎯Comprehensive Test: Audit Reports + AICPA Questions
    3 Quizzes
  156. đź“–Introduction To Standards For Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  157. 4B - REPORTS ON ATTESTATION ENGAGEMENTS 4B1 - EXAMINATION OR REVIEW ENGAGEMENTS
    đź“–Examination, Review, & Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  158. đź“–Prospective & Pro Forma Financial Information
    8 Topics
    |
    2 Quizzes
  159. đź“–Compliance & MD&A Attestation Engagements
    6 Topics
  160. 🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions
    1 Quiz
  161. 🎯AICPA Questions: Reporting on Controls at a Service Organization
    1 Quiz
  162. đź“–Preparation & Compilation Engagements Under SSARS
    10 Topics
    |
    2 Quizzes
  163. 4C - ACCOUNTING & REVIEW SERVICE ENGAGEMENTS : 4C1 - PREPARATION ENGAGEMENTS
    đź“–Review Engagement Under SSARS
    18 Topics
    |
    2 Quizzes
  164. 4C - ACCOUNTING & REVIEW SERVICE ENGAGEMENTS : 4C3 : REVIEW ENGAGEMENTS
    🎯Comprehensive Test: Reviews and Compilations
    1 Quiz
  165. đź“–Reporting On Compliance
    4 Topics
    |
    2 Quizzes
  166. 4 - ACCOUNTING & REVIEW SERVICE ENGAGEMENTS : 4D : REPORTING ON COMPLIANCE
    đź“–Other Information & Supplementary Information
    6 Topics
    |
    1 Quiz
  167. 4E - OTHER REPORTING CONSIDERATIONS : 4E2 & E4 : OTHER INFORMATION IN DOCUMENTS WITH AUDITED STATEMENTS & SUPPLEMENTARY INFORMATION
    đź“–Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  168. 4E - OTHER REPORTING CONSIDERATIONS : 4E3 - REVIEW OF INTERIM FINANCIAL INFORMATION
    đź“–Special Purpose & Other Country Frameworks
    3 Topics
    |
    2 Quizzes
  169. 4E - OTHER REPORTING CONSIDERATIONS : E46 : SPECIAL PURPOSE & OTHER COUNTRY FRAMEWORKS
    🎯Comprehensive Test: Other Information, SI, and RSI
    1 Quiz
  170. đź’ˇ1 Ethics, Professional Responsibilities, and General Principles 1A2 - Requirements of the SEC and PCAOB
    1 Topic
  171. đź’ˇ4C Accounting and Review Service Engagements 4C3 - Review Engagements
    1 Topic

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