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AUD Gleim Audit Supplemental Course
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WELCOME! PLEASE START HERE.
1. Welcome to Farhat Lectures -
2. How to Use This Course & Resources
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3. Choosing the Right CPA Discipline
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4. CPA Exam Study Tips & Common Questions
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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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SU 1: ENGAGEMENT RESPONSIBILITIES📖Auditing Standards & Guidelines2 Topics|2 Quizzes
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📖Objective Of An Audit & Management Responsibilities2 Topics|2 Quizzes
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📖Professional Judgement & Professional Skepticism In Auditing4 Topics|2 Quizzes
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📖Management Assertions4 Topics|2 Quizzes
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📖Intro To Quality Management2 Topics
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📖Elements Of Standard Quality Management4 Topics
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📖Findings & Deficiencies2 Topics
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📖Quality Control Elements For Issuers4 Topics
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📖Engagement Quality Review4 Topics
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📖System Of Quality Management2 Topics
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📖Engagement Quality For Non-Issuers2 Topics
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🎯Comprehensive Test: AICPA Questions: Audit Engagements, Assertions, and Quality Control3 Quizzes
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SU 2: PROFESSIONAL RESPONSIBILITIES📖Importance Of Ethical Conduct For The Accounting Profession2 Topics|2 Quizzes
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📖Content Of The AICPA Code Of Professional Conduct2 Topics|2 Quizzes
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📖AICPA Independence Rules & Interpretations2 Topics|2 Quizzes
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📖Other AICPA Rules Of Conduct2 Topics|2 Quizzes
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📖AICPA Framework: Threats & Safeguards3 Topics|1 Quiz
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📖Sarbanes-Oxley Effect On Auditors & Corporations5 Topics|1 Quiz
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📖PCAOB SOX Independence Requirements3 Topics|2 Quizzes
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📖Department Of Labor Ethical Standards (Intro To ERISA)2 Topics
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📖GAGAS Conceptual Framework For Independence2 Topics|1 Quiz
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🎯Comprehensive Test: Ethics-AICPA Code of Professional Conduct, PCAOB and SOX + AICPA3 Quizzes
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅ AUD CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions.13 Topics|2 Quizzes
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🎥Understand the 4 Types of Simulations
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✏️+🎥AICPA AUD 2024 MCQs Part 1🟢
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✏️+🎥AICPA AUD 2024 MCQs Part 2🟢
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🎥AUD AICPA 2024: Simulations # 1 Internal Control Activity
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🎥AICPA AUD 2024: Simulation # 2 Auditor Expectations
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🎥# 1 AUD Video Simulation
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🎥# 2 AUD Video Simulation
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🎥# 3 AUD Video Simulation
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🎥# 4 AUD Video Simulation
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🎥# 5 AUD Video Simulation
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AICPA 2025 AUD MCQS Video Solution
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2025 AICPA Simulation AUD: Fraud Risk Factors Related to Sales
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2025 AICPA Simulation AUD: Depreciation Expense
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🎥Understand the 4 Types of Simulations
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SU 3.1 & 3.2: PRE-ENGAGEMENT PLANNING, PLANNING AN AUDIT📖Introduction To Audit Planning2 Topics
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📖Accepting A Client & Performing Initial Audit Planning4 Topics|2 Quizzes
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📖Understand The Client’s Business & Industry2 Topics|2 Quizzes
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📖Overall Audit Strategy3 Topics|1 Quiz
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📖ERISA Plan Financial Statement Audit2 Topics
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📖The 5 Types Of Audit Tests2 Topics|2 Quizzes
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📖Audit Tests Selection2 Topics|2 Quizzes
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📖Evidence Mix For An Audit2 Topics|2 Quizzes
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🎯AICPA Questions: Audit Planning1 Quiz
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SU 3.3: UNDERSTANDING THE ENTITY & ITS ENVIRONMENT📖Risk Assessment6 Topics
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📖Business Cycles2 Topics|1 Quiz
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📖Law Of Demand & Supply4 Topics|2 Quizzes
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📖Price Elasticity Of Demand & Supply4 Topics|1 Quiz
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📖Cross Elasticity & Income Elasticity Of Demand4 Topics|1 Quiz
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🎯Comprehensive Test: Understanding the Entity and Its Environment2 Quizzes
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SU 3.4: AUDIT RISK & MATERIALITY📖Materiality Concept In Auditing2 Topics
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📖Preliminary Judgement About Materiality2 Topics|2 Quizzes
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📖Performance Materiality Or Tolerable Misstatement2 Topics|2 Quizzes
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📖Materiality To Evaluate Audit Evidence2 Topics|2 Quizzes
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📖Inherent Risk2 Topics|2 Quizzes
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📖Relationship Of Risk To Audit Evidence2 Topics|2 Quizzes
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📖Engagement Risk Assessing Acceptable Audit Risk2 Topics|2 Quizzes
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📖Relationship Of Risk & Materiality To Audit Evidence2 Topics|2 Quizzes
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📖Audit Risk Examples & Questions2 Topics|2 Quizzes
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SU 3.5: AUDIT DATA ANALYTICS & ANALYTICAL PROCEDURES📖Audit Data Analytics9 Topics|2 Quizzes
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✏️+🎥The types of Data and the 4 Vs. + PPT slides🟢
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🎙️The types of Data and the 4 Vs.
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✏️+🎥The 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive🟢
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🎙️The 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
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✏️+🎥The 5 Steps of Audit Data Analytics (ADA)🟢
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🎙️The 5 Steps of Audit Data Analytics (ADA)
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✏️+🎥Audit Data Analytics (ADA): Risk Assessment🟢
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🎙️Audit Data Analytics (ADA): Risk Assessment
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✏️+🎥Data Visualization + PPT slides🟢
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✏️+🎥The types of Data and the 4 Vs. + PPT slides🟢
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📖Analytical Procedures5 Topics|2 Quizzes
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📖Financial Ratios For Auditing Purposes3 Topics|2 Quizzes
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🎯AICPA Questions: Analytical Procedures1 Quiz
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SU 3.6 & 3.7: FRAUD/LAWS/REGULATION IN FINANCIAL STATEMENT AUDIT📖Fraud Auditing2 Topics|1 Quiz
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📖Fraud Triangle2 Topics|2 Quizzes
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📖Auditor Responsibility For Errors & Fraud2 Topics
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📖Assessing & Documentation Of Fraud2 Topics|2 Quizzes
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📖Corporate Governance & Other Factors That Reduce Fraud Risk2 Topics|2 Quizzes
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📖Responses To Identified Fraud Risk2 Topics|2 Quizzes
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📖Fraud Risk Area Sales & Account Receivable2 Topics|2 Quizzes
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📖Specific Fraud Risk Area Inventory-Accounts Payable-Payroll2 Topics|1 Quiz
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📖Fraud Discovery, Auditor’s Role & Interviewing Techniques2 Topics|2 Quizzes
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📖Compliance With Laws & Regulations4 Topics|2 Quizzes
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🎯Comprehensive Test: Fraud Auditing + AICPA Questions1 Quiz
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SU 4: STRATEGIC PLANNING ISSUES📖Internal Auditors2 Topics|2 Quizzes
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📖Specialists2 Topics|1 Quiz
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📖Auditing Related Party Transactions2 Topics|1 Quiz
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📖Accounting Estimates2 Topics
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🎯Comprehensive Test: Auditing Related Party Transactions + AICPA Questions1 Quiz
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🎯AICPA Questions: Using Work of others (Internal auditor & Specialist1 Quiz
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SU 5.1 -> 5.4: INTERNAL CONTROL CONCEPTS & INFORMATION TECHNOLOGY💡SU 5.1: Introduction to Internal Control2 Topics|2 Quizzes
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SU 5.2: Internal Control Components11 Topics|2 Quizzes
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✏️+🎥Internal Control: Control Environment🟢
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🎙️Internal Control: Control Environment
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✏️+🎥Internal Control: Risk Assessment – COSO Framework🟢
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🎙️Internal Control: Risk Assessment – COSO Framework
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✏️+🎥Internal Control: Control Activities – COSO Framework🟢
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🎙️Internal Control: Control Activities – COSO Framework
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✏️+🎥Example: Internal Control – Control Activities🟢
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✏️+🎥Internal Control: Information and Communication🟢
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🎙️Internal Control: Information and Communication
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✏️+🎥Internal Control: Monitoring🟢
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🎙️Internal Control: Monitoring
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✏️+🎥Internal Control: Control Environment🟢
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SU 5.3: Understanding the System of Internal Control2 Topics|2 Quizzes
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SU 5.4: Limitations of Internal Control2 Topics|1 Quiz
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SU 5.5: INTERNAL CONTROL & INFORMATION TECHNOLOGY📖IT Controls4 Topics|2 Quizzes
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📖Internal Control & Information technology7 Topics
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🎯Comprehensive Test: Understanding and Testing of Internal Control + AICPA Questions2 Quizzes
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🎯Comprehensive Test: Information Technology + AICPA Questions1 Quiz
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SU 8: RESPONSES TO ASSESSED RISKS📖Assessing & Identifying The Risk Of Material Misstatement RMM2 Topics|2 Quizzes
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📖Responding To The Risk Of Material Misstatement RMM2 Topics|1 Quiz
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📖Internal Control Testing As A Response To Risk Of Material Misstatement4 Topics|2 Quizzes
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📖Responding To Risk Of Material Misstatement Substantive Testing2 Topics|1 Quiz
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🎯Comprehensive Test: Risk Assessment + AIPCA Questions2 Quizzes
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SU 9.1 & 9.2: COMMUNICATIONS WITH MANAGEMENT & THOSE CHARGED WITH GOVERNANCE📖Communication With Those Charged With Governance8 Topics|2 Quizzes
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✏️+🎥Communication with Those Charged with Governance🟢
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🎙️Communication with Those Charged with Governance
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✏️+🎥Control deficiencies Significant Deficiencies and Material Weakness🟢
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🎙️Control deficiencies Significant Deficiencies and Material Weakness
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✏️+🎥Communication of Control Deficiency significant deficiency and material weakness🟢
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🎙️Communication of Control Deficiency significant deficiency and material weakness
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✏️+🎥Auditor’s Communication with Corporate Governance and Management🟢
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🎙️Auditor’s Communication with Corporate Governance and Management
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✏️+🎥Communication with Those Charged with Governance🟢
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🎯Comprehensive Test: Communication with those charged with governance + Audit Committee2 Quizzes
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SU 9.3: REPORTING ON AN ENTITY'S SYSTEM OF INTERNAL CONTROL📖Integrated Audit Procedures10 Topics|2 Quizzes
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✏️+🎥Introduction to Integrated Audit🟢
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🎙️Introduction to Integrated Audit
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✏️+🎥Integrated Audit: Auditor’s responsibility🟢
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🎙️Integrated Audit: Auditor’s responsibility
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✏️+🎥Top Down Approach🟢
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🎙️Top Down Approach
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✏️+🎥Test design and operating effectiveness of ICFR🟢
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🎙️Test design and operating effectiveness of ICFR
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✏️+🎥Control Deficiencies in an Integrated Audit🟢
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🎙️Control Deficiencies
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✏️+🎥Introduction to Integrated Audit🟢
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📖Communication & Reporting In An Integrated Audit6 Topics|2 Quizzes
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✏️+🎥Nonissuer Report on Internal Control Over Financial Reporting🟢
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🎙️Nonissuer Report on Internal Control Over Financial Reporting
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✏️+🎥Issuer Report on Internal Control Over Financial Reporting🟢
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🎙️Issuer Report on Internal Control Over Financial Reporting
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✏️+🎥Reasons Modify ICFR Report🟢
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🎙️Reasons Modify ICFR Report
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✏️+🎥Nonissuer Report on Internal Control Over Financial Reporting🟢
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🎯AICPA Questions: Integrated Audit1 Quiz
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SU 9.4: SERVICE ORGANIZATIONS📖Internal Control At Service Organizations2 Topics|2 Quizzes
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🎯AICPA Questions: Reporting on Controls at a Service Organization1 Quiz
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SU 10: EVIDENCE📖Sufficient Appropriate Evidence2 Topics|2 Quizzes
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📖Types Of Audit Evidence6 Topics
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📖Reliability Of Audit Evidence5 Topics|2 Quizzes
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📖Audit Evidence Procedures3 Topics|2 Quizzes
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📖Audit Documentation2 Topics|2 Quizzes
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🎯 AICPA Questions: Audit Evidence and Documentation2 Quizzes
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SU 6 & 11: SALES-RECEIVABLE-CASH CYCLE: INTERNAL CONTROL & EVIDENCE📖Introduction To Sales Cycle2 Topics|2 Quizzes
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📖Internal Control Over Sales2 Topics|2 Quizzes
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📖Substantive Testing Of Sales3 Topics|2 Quizzes
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📖Auditing Sales Returns, Allowances, Write Off Of Uncollectible2 Topics|2 Quizzes
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📖Analytical Procedures For Sales & Collection Cycle3 Topics|2 Quizzes
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📖Accounts Receivable: Test Of Details Of Balances2 Topics|2 Quizzes
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📖Accounts Receivable Confirmation2 Topics|2 Quizzes
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📖Auditing Cash Collection4 Topics|2 Quizzes
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SU 7&12: PURCHASES: INTERNAL CONTROLS & EVIDENCE📖Introduction To Acquisition & Payment Cycle2 Topics|2 Quizzes
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📖Internal Controls Over Acquisitions & Payment Cycle2 Topics|1 Quiz
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📖Analytical Procedures For Acquisition & Payment2 Topics
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📖Accounts Payable Testing5 Topics|2 Quizzes
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📖Auditing Purchase Transactions & Cash Disbursements7 Topics|2 Quizzes
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📖Auditing Prepaid Expenses2 Topics|2 Quizzes
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📖Auditing Expenses & Accrued Liabilities4 Topics|3 Quizzes
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SU 7 & 12: PAYROLL CYCLE: INTERNAL CONTROL & EVIDENCE📖Introduction To Auditing Payroll & Personnel Cycle2 Topics|2 Quizzes
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📖Payroll & Personnel Cycle Audit: Tests Of Controls & Substantive Tests2 Topics|2 Quizzes
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📖Auditing Payroll: Analytical Procedures & Tests Of Details Of Balances3 Topics|2 Quizzes
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SU 7 & 12: INVENTORY: INTERNAL CONTROL & EVIDENCE📖Introduction To Auditing Inventory & Warehousing Cycle2 Topics|2 Quizzes
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📖Five Parts Audit Of Inventory & Warehousing Cycle2 Topics|2 Quizzes
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📖Physical Observation Of Inventory2 Topics|2 Quizzes
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📖Audit Of Pricing & Compilation Of Inventory (Price Test)3 Topics
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📖Inventory Cycle Internal Controls & Audit Objectives6 Topics|2 Quizzes
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📖Substantive Analytical Procedures For Inventory, Warehousing Cycle2 Topics|2 Quizzes
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SU 7 & 12: FIXED ASSETS, LIABILITIES & EQUITY :INTERNAL CONTROL & EVIDENCE📖Auditing Property, Plant & Equipment4 Topics|2 Quizzes
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📖Auditing Capital Acquisition & Repayment Cycle2 Topics|2 Quizzes
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📖Auditing Notes Payable7 Topics|2 Quizzes
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🎥+✏️Audit of Notes Payable – Internal Control🟢
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🎙️Audit of Notes Payable – Internal Control
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🎥+✏️Substantive Analytical Procedures for Notes Payable 🟢
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🎙️Substantive Analytical Procedures for Notes Payable
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🎥+✏️ Notes Payable: Auditing Transactions and Related Balance Accounts 🟢
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🎙️Notes Payable: Auditing Transactions and Related Balance Accounts
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✏️+🎥Example: Auditing Notes Payable🟢
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🎥+✏️Audit of Notes Payable – Internal Control🟢
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📖Auditing Owner’s Equity7 Topics|3 Quizzes
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🎥+✏️Auditing Owner’s Equity – Internal Control🟢
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🎙️Auditing Owner’s Equity – Internal Control
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✏️+🎥Example: Auditing Owner’s Equity🟢
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🎥+✏️Auditing of Capital Stock and Paid in Capital 🟢
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🎙️Auditing of Capital Stock and Paid in Capital
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🎥+✏️Auditing of Dividends and Retained Earnings 🟢
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🎙️Auditing of Dividends and Retained Earnings
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🎥+✏️Auditing Owner’s Equity – Internal Control🟢
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SU 7 & 12: CASH & FINANCIAL INSTRUMENT :INTRENAL CONTROL & EVIDENCE + CONFIRMATIONS📖Understanding The Cash Cycle2 Topics|2 Quizzes
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📖Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement3 Topics|2 Quizzes
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📖Auditing Cash: Fraud Oriented Procedures3 Topics|2 Quizzes
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📖Investment Cycle4 Topics|2 Quizzes
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🎯AICPA Questions: Cycles1 Quiz
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SU 13: EVIDENCE-KEY CONSIDERATIONS📖 Evaluating Audit Findings4 Topics|2 Quizzes
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📖 SU 13.1: Consideration of Litigation, Claims, and Assessments2 Topics|2 Quizzes
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📖SU 13.2: Subsequent Events & Subsequently Discovered Facts4 Topics|2 Quizzes
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📖SU 13.3: Management Representation Letter2 Topics|2 Quizzes
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SU 13.4 Going Concern2 Topics|2 Quizzes
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🎯 AICPA Questions: Evidence – Key Considerations3 Quizzes
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SU 14: EVIDENCE SAMPLING📖Sampling & Non-Sampling Risk2 Topics|2 Quizzes
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📖Statistical & Non-Statistical Sampling-Probabilistic Selection2 Topics|2 Quizzes
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📖Attribute Sampling4 Topics|2 Quizzes
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📖Test Of Details Of Balances: Non-statistical Sampling2 Topics
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📖Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)6 Topics|2 Quizzes
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✏️+🎥Monetary Unit Sampling(MUS) Probability Proportional to Size (PPS)🟢
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🎙️Monetary Unit Sampling(MUS) Probability Proportional to Size (PPS)
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✏️+🎥MUS and PPS: Compute the Sample Size🟢
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🎙️MUS and PPS: Compute the Sample Size
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✏️+🎥MUS and PPS: Compute the Upper Misstatement Bound🟢
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✏️+🎥Exercise: MUS and PPS- Upper Misstatement Bound🟢
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✏️+🎥Monetary Unit Sampling(MUS) Probability Proportional to Size (PPS)🟢
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📖Variable Sampling5 Topics|4 Quizzes
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🎯Comprehensive Test: Sampling + AICPA Questions1 Quiz
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SU 15: REPORTS OPINION & DISCLAIMERS📖Forming An Audit Opinion4 Topics|1 Quiz
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📖Conditions For Unmodified Opinion2 Topics|2 Quizzes
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📖Format Of Standard Unmodified Opinion: Nonissuers (AICPA)2 Topics|2 Quizzes
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📖Format Of Standard Unqualified Opinion Report: Issuers (PCAOB)4 Topics|2 Quizzes
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📖Modified Opinions Due To Financial Statement Issues4 Topics|2 Quizzes
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📖Modified Opinions Due To Audit Issues4 Topics|3 Quizzes
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SU 16: OTHER MODIFICATIONS📖Reporting With Different Opinion & Other Auditors4 Topics|1 Quiz
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📖Emphasis-Of-Matter, Other-Matter, & Explanatory Paragraphs4 Topics|2 Quizzes
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🎯Comprehensive Test: Audit Reports + AICPA Questions2 Quizzes
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SU 17: RELATED REPORTING TOPICS📖Interim Financial Reporting8 Topics|2 Quizzes
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🎥+✏️Introduction to Interim Financial Reporting (IFR)🟢
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🎙️Introduction to Interim Financial Reporting (IFR)
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🎥+✏️Interim Financial Reporting Engagement Letter🟢
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🎙️Interim Financial Reporting Engagement Letter
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🎥+✏️Interim Financial Reporting Inquiries and Analytical Procedures🟢
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🎙️Interim Financial Reporting Inquiries and Analytical Procedures
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🎥+✏️IFR Representation Letter & Evaluating and Communicating Results🟢
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🎙️IFR Representation Letter & Evaluating and Communicating Results
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🎥+✏️Introduction to Interim Financial Reporting (IFR)🟢
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📖Other Information & Supplementary Information6 Topics|1 Quiz
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📖Special Purpose & Other Country Frameworks3 Topics|2 Quizzes
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🎯AICPA Questions: Other Information, Supplementary Information, & Required Supplementary Information1 Quiz
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SU 18: SSARS📖Preparation & Compilation Engagement Under SSARS10 Topics|2 Quizzes
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🎥+✏️Introduction to Preparation Engagement🟢
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🎙️Introduction to Preparation Engagement
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🎥+✏️Preparation Engagement: Performance Requirement and Documentation🟢
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🎙️Preparation Engagement: Performance Requirement and Documentation
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🎥+✏️Compilation of Financial Statements🟢
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🎙️Compilation of Financial Statements
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🎥+✏️Requirements for Financial Statement Compilation 🟢
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🎙️Requirements for Financial Statement Compilation
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✏️+🎥Compilation Reports🟢
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🎙️Compilation Reports
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🎥+✏️Introduction to Preparation Engagement🟢
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📖Review Engagement Under SSARS18 Topics|2 Quizzes
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🎥+✏️Introduction to Review Engagement: Engagement Letter🟢
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🎙️Introduction to Review Engagement: Engagement Letter
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🎥+✏️Understanding the Business in a Review Engagement🟢
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🎙️Understanding the Business in a Review Engagement
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🎥+✏️Inquiries and Analytical Procedures in a Review Engagement🟢
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🎙️Inquiries and Analytical Procedures in a Review Engagement
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🎥+✏️Representation Letter for a FS Review🟢
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🎥+✏️Evaluating Evidence in review engagement🟢
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🎙️Evaluating Evidence in review engagement
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🎥+✏️Communicating the results Unqualified Conclusion🟢
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🎙️Communicating the results Unqualified Conclusion
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🎥+✏️Modified Conclusion Qualified Conclusion Adverse Conclusion🟢
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🎙️Modified Conclusion Qualified Conclusion Adverse Conclusion
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🎥+✏️Emphasis of Matter or Other Matter Paragraphs in a Review Engagement🟢
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🎙️Emphasis of Matter or Other Matter Paragraphs in a Review Engagement
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✏️+🎥Example Compilation and Review Engagement🟢
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🎙️Reporting on Comparative Financial Statements
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🎥+✏️Reporting on Comparative Financial Statements🟢
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🎥+✏️Introduction to Review Engagement: Engagement Letter🟢
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🎯Comprehensive Test: Reviews and Compilations1 Quiz
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SU 19: SSAES📖Introduction To Standards For Attestation Engagements (SSAE)2 Topics|1 Quiz
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📖Examination, Review, & Agreed Upon Procedures Engagements12 Topics|2 Quizzes
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🎥+✏️Examination Engagement🟢
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🎙️Examination Engagement
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🎥+✏️Examination Engagement Report🟢
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🎙️Examination Engagement Report
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🎥+✏️Review Engagement🟢
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🎙️Review Engagement
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🎥+✏️Review Engagement Report🟢
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🎙️Review Engagement Report
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🎥+✏️Agreed Upon Procedures🟢
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🎙️Agreed Upon Procedures
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🎥+✏️Agreed Upon Procedures Report🟢
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🎙️Agreed Upon Procedures Report
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🎥+✏️Examination Engagement🟢
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📖Prospective & Pro Forma Financial Information8 Topics|2 Quizzes
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📖Compliance & MD&A Attestation Engagements6 Topics
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📖Reporting On Compliance4 Topics|2 Quizzes
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🎯Comprehensive Test: Attestation Engagements SSAE + AICPA Questions1 Quiz
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SU 20: GOVERNMENTAL AUDITS📖Governments Audits2 Topics|2 Quizzes
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🎯Comprehensive Test: Single Audit and Governmental Auditing + AICPA Questions1 Quiz
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I am trying to review the quiz I’ve already completed. There isn’t a button for review. The only option for me is to ‘Start Quiz’. I do not want to redo the entire quiz. Please advise.
Hello Shuo,
The only option right now is to restart the quiz.
We should have the option to review the quiz in a couple of weeks.
Thank you for your patience!