Auditing & Attestation

AUD Course 2025

Welcome to AUD

🎦 Welcome to AUD – The Breezy Method

AUD Study Guide + AUD Cram Course

📚 AUD – The Complete Breezy Study Guide (300 pages)
📚 AUD – The Complete Breezy Cram Course (160 pages)

Understanding Auditing

🎦 Audit Process (11 min)
💡 Audit Process Flowchart
🎦 Corporate Governance (10 min)
🎦 Accepting an Audit (14 min)
🎦 GAAS (Generally Accepted Auditing Standards) (12 min)

Ethics, Independence & Professional Responsibilities

🎦 AICPA Code of Professional Conduct (9 min)
💡 Simulation – Independence
🎦 Requirements of the SEC & PCAOB (10 min)
💡 Simulation – SEC & PCAOB
🎦 Requirements of the GAO & DOL (4 min)
📝 Quiz (20 Questions)

Professional Skepticism & Professional Judgment

🎦 Professional Skepticism & Professional Judgment (5 min)
💡Simulation – Professional Skepticism
📝 Quiz (20 Questions)

Audit Engagements

🎦 Audit Engagements (15 min)
💡Simulation – Audit Engagements
🎦 Audits Under GAS & GAAP (5 min)
💡Simulation – GAS vs. GAAP
🎦 Other Engagements (7 min)
📝 Quiz (20 Questions)

Terms of Engagement

🎦 Preconditions For Engagement (4 min)
💡 Simulation – Engagement Documentation
🎦 Terms of Engagement & Engagement Letter (11 min)
💡 Simulation – Engagement Letter
📝 Quiz (20 Questions)

Requirements for Engagement Documentation

🎦 Requirements for Engagement Documentation (10 min)
📝 Quiz (20 Questions)

Communication with Management & Those Charged With Governance

🎦 Planned Scope and Timing of Engagement (6 min)
💡 Simulation – Internal Control
🎦 Internal Control Related Matters (31 min)
💡Simulation – Audit Engagements
📝 Quiz (20 Questions)

Audit & Assurance Quality

🎦 Quality Control (8 min)
💡 Simulation – Covered Members
📝 Quiz (10 Questions)

Planning an Engagement

🎦 Overall Engagement Strategy (15 min)
💡 Simulation – Planning an Audit
🎦 Engagement Plan (13 min)
📝 Quiz (15 Questions)

Understanding an Entity and Its Environment

🎦 External Factors (5 min)
🎦 Internal Factors (18 min)
📝 Quiz (20 Questions)

Understanding an Entity’s Control Environment

🎦 COSO Internal Control –Integrated Framework (18 min)
💡Simulation – Control Environment
🎦 Control Environment, IT General Controls & Entity-Level Controls (12 min)
🎦 Business Processes and Design of Internal Controls (16 min)
🎦 Implications Using a Service Organization (5 min)
🎦 Limitations of Controls & Risk of Management Override (11 min)
📝 Quiz (20 Questions)

Materiality

🎦 Materiality For the Financial Statements as a Whole (5 min)
💡 Simulation – Materiality
🎦 Tolerable Misstatement & Performance Materiality (3 min)
📝 Quiz (15 Questions)

Assessing & Responding to Risks of Material Misstatement Due to Fraud or Error

🎦 Assessing & Responding to Risks of Material Misstatement Due to Fraud or Error (13 min)
💡 Simulation – Responding to Risk
📝 Quiz (10 Questions)

Planning for & Using the Work of Others

🎦 Planning for & Using the Work of Others (5 min)
📝 Quiz (15 Questions)

Specific Areas of Engagement Risk

🎦 An Entity’s Compliance with Laws & Regulations (5 min)
🎦 Accounting Estimates (3 min)
🎦 Related Parties & Related Party Transactions (2 min)
🎦 Uniform Guidance For Single Audits (3 min)
📝 Quiz (10 Questions)

Use of Data & Information

🎦 Requesting, Preparing & Transforming Data (4 min)
🎦 Reliability of Data Information (3 min)
🎦 Data Analytics (4 min)
📝 Quiz (10 Questions)

Sufficient Appropriate Evidence

🎦 Sufficient Appropriate Evidence (11 min)
📝 Quiz (10 Questions)

Sampling Techniques

🎦 Sampling Techniques (12 min)
💡 Simulation – Audit Sampling
📝 Quiz (20 Questions)

Procedures to Obtain Sufficient Appropriate Evidence

🎦 Test of Controls & Test of Details (5 min)
🎦 Analytical Procedures (5 min)
💡 Simulation – Analytical Procedures
🎦 External Confirmations (3 min)
📝 Quiz (20 Questions)

Specific Matters that Require Special Consideration

🎦 Accounting Estimates (3 min)
🎦 Investments in Securities (9 min)
🎦 Inventory & Inventory Held by Others (4 min)
🎦 Litigation, Claims & Assessments (5 min)
🎦 An Entity’s Ability to Continue as a Going Concern (5 min)
🎦 Uniform Guidance for Single Audits (3 min)
📝 Quiz (20 Questions)

Misstatements & Internal Control Deficiencies

🎦 Misstatements & Internal Control Deficiencies (7 min)
📝 Quiz (10 Questions)

Written Representations

🎦 Written Representations (6 min)
📝 Quiz (10 Questions)

Subsequent Events & Subsequently Discovered Facts

🎦 Subsequent Events & Subsequently Discovered Facts (3 min)
📝 Quiz (10 Questions)

Reporting on Audit Engagements

🎦 Reporting on Audit Engagements (12 min)
💡 Simulation – Audit Reports
📝 Quiz (20 Questions)

Reporting on Attestation Engagements

🎦 Examination or Review Engagements (14 min)
💡Simulation – Review Reporting
🎦 Agreed-Upon Procedures Engagements (3 min)
💡 Simulation – Agreed Upon Procedures
📝 Quiz (20 Questions)

Accounting & Review Service Engagements

🎦 Preparation Engagements (6 min)
🎦 Compilation Engagements (5 min)
📝 Quiz (15 Questions)

Reporting on Compliance

📝 Quiz (10 Questions)

Other Reporting Considerations

🎦 Supplementary Information (6 min)
🎦 Special-Purpose Frameworks (7 min)
📝 Quiz (15 Questions)

Final Exam + Solutions

📝 AUD Final Exam #1
📝 AUD Final Exam #2
💡 AUD Final Exam – Simulation
  • Welcome to AUD
    • 🎦 Welcome to AUD – The Breezy Method
  • AUD Study Guide + AUD Cram Course
    • 📚 AUD – The Complete Breezy Study Guide (300 pages)
    • 📚 AUD – The Complete Breezy Cram Course (160 pages)
  • Understanding Auditing
    • 🎦 Audit Process (11 min)
    • 💡 Audit Process Flowchart
    • 🎦 Corporate Governance (10 min)
    • 🎦 Accepting an Audit (14 min)
    • 🎦 GAAS (Generally Accepted Auditing Standards) (12 min)
  • Ethics, Independence & Professional Responsibilities
    • 🎦 AICPA Code of Professional Conduct (9 min)
    • 💡 Simulation – Independence
    • 🎦 Requirements of the SEC & PCAOB (10 min)
    • 💡 Simulation – SEC & PCAOB
    • 🎦 Requirements of the GAO & DOL (4 min)
    • 📝 Quiz (20 Questions)
  • Professional Skepticism & Professional Judgment
    • 🎦 Professional Skepticism & Professional Judgment (5 min)
    • 💡Simulation – Professional Skepticism
    • 📝 Quiz (20 Questions)
  • Audit Engagements
    • 🎦 Audit Engagements (15 min)
    • 💡Simulation – Audit Engagements
    • 🎦 Audits Under GAS & GAAP (5 min)
    • 💡Simulation – GAS vs. GAAP
    • 🎦 Other Engagements (7 min)
    • 📝 Quiz (20 Questions)
  • Terms of Engagement
    • 🎦 Preconditions For Engagement (4 min)
    • 💡 Simulation – Engagement Documentation
    • 🎦 Terms of Engagement & Engagement Letter (11 min)
    • 💡 Simulation – Engagement Letter
    • 📝 Quiz (20 Questions)
  • Requirements for Engagement Documentation
    • 🎦 Requirements for Engagement Documentation (10 min)
    • 📝 Quiz (20 Questions)
  • Communication with Management & Those Charged With Governance
    • 🎦 Planned Scope and Timing of Engagement (6 min)
    • 💡 Simulation – Internal Control
    • 🎦 Internal Control Related Matters (31 min)
    • 💡Simulation – Audit Engagements
    • 📝 Quiz (20 Questions)
  • Audit & Assurance Quality
    • 🎦 Quality Control (8 min)
    • 💡 Simulation – Covered Members
    • 📝 Quiz (10 Questions)
  • Planning an Engagement
    • 🎦 Overall Engagement Strategy (15 min)
    • 💡 Simulation – Planning an Audit
    • 🎦 Engagement Plan (13 min)
    • 📝 Quiz (15 Questions)
  • Understanding an Entity and Its Environment
    • 🎦 External Factors (5 min)
    • 🎦 Internal Factors (18 min)
    • 📝 Quiz (20 Questions)
  • Understanding an Entity’s Control Environment
    • 🎦 COSO Internal Control –Integrated Framework (18 min)
    • 💡Simulation – Control Environment
    • 🎦 Control Environment, IT General Controls & Entity-Level Controls (12 min)
    • 🎦 Business Processes and Design of Internal Controls (16 min)
    • 🎦 Implications Using a Service Organization (5 min)
    • 🎦 Limitations of Controls & Risk of Management Override (11 min)
    • 📝 Quiz (20 Questions)
  • Materiality
    • 🎦 Materiality For the Financial Statements as a Whole (5 min)
    • 💡 Simulation – Materiality
    • 🎦 Tolerable Misstatement & Performance Materiality (3 min)
    • 📝 Quiz (15 Questions)
  • Assessing & Responding to Risks of Material Misstatement Due to Fraud or Error
    • 🎦 Assessing & Responding to Risks of Material Misstatement Due to Fraud or Error (13 min)
    • 💡 Simulation – Responding to Risk
    • 📝 Quiz (10 Questions)
  • Planning for & Using the Work of Others
    • 🎦 Planning for & Using the Work of Others (5 min)
    • 📝 Quiz (15 Questions)
  • Specific Areas of Engagement Risk
    • 🎦 An Entity’s Compliance with Laws & Regulations (5 min)
    • 🎦 Accounting Estimates (3 min)
    • 🎦 Related Parties & Related Party Transactions (2 min)
    • 🎦 Uniform Guidance For Single Audits (3 min)
    • 📝 Quiz (10 Questions)
  • Use of Data & Information
    • 🎦 Requesting, Preparing & Transforming Data (4 min)
    • 🎦 Reliability of Data Information (3 min)
    • 🎦 Data Analytics (4 min)
    • 📝 Quiz (10 Questions)
  • Sufficient Appropriate Evidence
    • 🎦 Sufficient Appropriate Evidence (11 min)
    • 📝 Quiz (10 Questions)
  • Sampling Techniques
    • 🎦 Sampling Techniques (12 min)
    • 💡 Simulation – Audit Sampling
    • 📝 Quiz (20 Questions)
  • Procedures to Obtain Sufficient Appropriate Evidence
    • 🎦 Test of Controls & Test of Details (5 min)
    • 🎦 Analytical Procedures (5 min)
    • 💡 Simulation – Analytical Procedures
    • 🎦 External Confirmations (3 min)
    • 📝 Quiz (20 Questions)
  • Specific Matters that Require Special Consideration
    • 🎦 Accounting Estimates (3 min)
    • 🎦 Investments in Securities (9 min)
    • 🎦 Inventory & Inventory Held by Others (4 min)
    • 🎦 Litigation, Claims & Assessments (5 min)
    • 🎦 An Entity’s Ability to Continue as a Going Concern (5 min)
    • 🎦 Uniform Guidance for Single Audits (3 min)
    • 📝 Quiz (20 Questions)
  • Misstatements & Internal Control Deficiencies
    • 🎦 Misstatements & Internal Control Deficiencies (7 min)
    • 📝 Quiz (10 Questions)
  • Written Representations
    • 🎦 Written Representations (6 min)
    • 📝 Quiz (10 Questions)
  • Subsequent Events & Subsequently Discovered Facts
    • 🎦 Subsequent Events & Subsequently Discovered Facts (3 min)
    • 📝 Quiz (10 Questions)
  • Reporting on Audit Engagements
    • 🎦 Reporting on Audit Engagements (12 min)
    • 💡 Simulation – Audit Reports
    • 📝 Quiz (20 Questions)
  • Reporting on Attestation Engagements
    • 🎦 Examination or Review Engagements (14 min)
    • 💡Simulation – Review Reporting
    • 🎦 Agreed-Upon Procedures Engagements (3 min)
    • 💡 Simulation – Agreed Upon Procedures
    • 📝 Quiz (20 Questions)
  • Accounting & Review Service Engagements
    • 🎦 Preparation Engagements (6 min)
    • 🎦 Compilation Engagements (5 min)
    • 📝 Quiz (15 Questions)
  • Reporting on Compliance
    • 📝 Quiz (10 Questions)
  • Other Reporting Considerations
    • 🎦 Supplementary Information (6 min)
    • 🎦 Special-Purpose Frameworks (7 min)
    • 📝 Quiz (15 Questions)
  • Final Exam + Solutions
    • 📝 AUD Final Exam #1
    • 📝 AUD Final Exam #2
    • 💡 AUD Final Exam – Simulation