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✅ FAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions

💡1 Ethics, Professional Responsibilities, and General Principles 1A - Ethics, Independence, and Professional Responsibilities

💡1 Ethics, Professional Responsibilities, and General Principles 1A2 - Requirements of the SEC and PCAOB

🎯Comprehensive Test: Ethics-AICPA Code of Professional Conduct, PCAOB and SOX + AICPA

💡1 Ethics, Professional Responsibilities, and General Principles 1A3 - Requirements of the GAO and DOL

💡1 Ethics, Professional Responsibilities, and General Principles 1B - Professional Skepticism and Professional Judgment

🎯AICPA Questions: Due Professional Care- Professional Judgement & Professional Skepticism

💡1 Ethics, Professional Responsibilities, and General Principles 1C - Nature and Scope

🎯Comprehensive Test: Single Audit and Governmental Auditing + AICPA Questions

💡1 Ethics, Professional Responsibilities, and General Principles : 1D: Terms of Engagement

💡1 Ethics, Professional Responsibilities, and General Principles : 1E: Requirements for Engagement Documentation

💡1 Ethics, Professional Responsibilities, and General Principles : 1F: Communication with Management and Those Charged with Governance

🎯Comprehensive Test: Communication with those charged with governance + Audit Committee

💡1 Ethics, Professional Responsibilities, and General Principles : 1G - Audit and Assurance Quality

🎯Comprehensive Test: Audit Documentation & Quality Control + AICPA Questions

💡2 Assessing Risk and Developing a Planned Response : 2A - 2B : Planning an Engagement, Understanding an Entity and its environment

💡2C - Understanding an Entity’s Control Environment and Business Processes, Including IT Systems : 2C1 COSO Internal Control - Integrated Framework

💡2C - Understanding an Entity’s Control Environment and Business Processes, Including IT Systems : 2C2 - Control Environment, IT General Controls, and Entity-Level Controls

💡2C - Understanding an Entity’s Control Environment and Business Processes, Including IT Systems : 2C3 - Business Processes and the Design of Internal Controls, Including IT Systems

🎯Comprehensive Test: Information Technology + AICPA Questions

💡2C - Understanding an Entity’s Control Environment and Business Processes, Including IT Systems : 2C4: Implications of an Entity Using a Service Organization

💡2D Materiality

💡2E - Assessing and Responding to Risks of Material Misstatement, Whether Due to Fraud or Error

🎯Comprehensive Test: Risk Assessment and Fraud Auditing + AIPCA Questions

💡2F Planning for and Using the Work of Others

🎯AICPA Questions: Using Work of others (Internal auditor, Component Auditor, Specialist)

💡2G - Specific Areas of Engagement Risk : Compliance with Laws and Regulations, Including Accounting Estimates, Related Parties

🎯Comprehensive Test: Auditing Related Party Transactions + AICPA Questions

💡3 Performing Further Procedures and Obtaining Evidence : 3A2: Reliability of Data and Information

💡3 Performing Further Procedures and Obtaining Evidence : 3A3: Data Analytics

💡3 Performing Further Procedures and Obtaining Evidence : 3B: Sufficient Appropriate Evidence

💡3 Performing Further Procedures and Obtaining Evidence : 3C: Sampling Techniques

🎯Comprehensive Test: Sampling + AICPA Questions

💡3D Specific Procedures to Obtain Sufficient Appropriate Evidence : 3D1: Test of Controls and Test of Details

🎯Comprehensive Test: Understanding and Testing of Internal Control + AICPA Questions

💡3D Specific Procedures to Obtain Sufficient Appropriate Evidence : 3D2: Analytical Procedures

🎯Comprehensive Test: Analytical Procedures + AICPA Questions

💡3D Specific Procedures to Obtain Sufficient Appropriate Evidence 3D3 - External Confirmations

🎯AICPA Questions: Audit Procedures, Evidence gathering and Transactions Cycles

💡3 Performing Further Procedures and Obtaining Evidence : 3E2: Investments in Securities

💡3 Performing Further Procedures and Obtaining Evidence : 3E3: Inventory and Inventory Held by Others

💡3 Performing Further Procedures and Obtaining Evidence : 3E4: Litigation, Claims, and Assessments

💡3 Performing Further Procedures and Obtaining Evidence : 3E5: An Entity's Ability to Continue as a Going Concern

💡3 Performing Further Procedures and Obtaining Evidence : 3F: Misstatements and Internal Control Deficiencies

💡3 Performing Further Procedures and Obtaining Evidence : 3G: Written Representations

🎯Comprehensive Test: Representation Letter + AICPA Questions

💡3 Performing Further Procedures and Obtaining Evidence : 3H: Subsequent Events and Subsequently Discovered Facts

🎯Comprehensive Test: Subsequent Events + AICPA Questions

💡4 Forming Conclusions and Reporting 4A: Reports on Audit Engagement

🎯Comprehensive Test: Audit Reports + AICPA Questions

💡4B Reports on Attestation Engagements 4B1 - Examination or Review Engagements

🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions

🎯AICPA Questions: Reporting on Controls at a Service Organization

💡4B Reports on Attestation Engagements 4B2 - Agreed-Upon Procedures Engagements

💡4C Accounting and Review Service Engagements : 4C1 - Preparation Engagements

💡4C Accounting and Review Service Engagements :4C2 - Compilation Engagements

💡4C Accounting and Review Service Engagements 4C3 - Review Engagements

🎯Comprehensive Test: Reviews and Compilations

💡4 Forming Conclusions and Reporting 4D - Reporting on Compliance

💡4E Other reporting considerations : 4E2 - Other Information in Documents with Audited Statements

💡4E Other reporting considerations : 4E3 - Review of Interim Financial Information

💡4E Other reporting considerations 4E4 - Supplementary Information

💡4E Other reporting considerations : 4E6: Special Purpose and Other Country Frameworks

🎯Comprehensive Test: Understanding the Entity and Its Environment