Auditing & Attestation

AUD Course 2025

Welcome to AUD

AUD Study Guide + AUD Cram Course

Understanding Auditing

Ethics, Independence & Professional Responsibilities

Has Quiz

Professional Skepticism & Professional Judgment

Has Quiz

Audit Engagements

Has Quiz

Terms of Engagement

Has Quiz

Requirements for Engagement Documentation

Has Quiz

Communication with Management & Those Charged With Governance

Has Quiz

Audit & Assurance Quality

Has Quiz

Planning an Engagement

Has Quiz
Has Quiz

Understanding an Entity & Its Environment

Has Quiz

Understanding an Entity’s Control Environment

Has Quiz

Materiality

Has Quiz

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

Has Quiz

Planning for & Using the Work of Others

Has Quiz

Specific Areas of Engagement Risk

Has Quiz

Use of Data & Information

Has Quiz

Sufficient Appropriate Evidence

Has Quiz

Sampling Techniques

Has Quiz

Procedures to Obtain Sufficient Appropriate Evidence

Has Quiz

Specific Matters that Require Special Consideration

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Misstatements & Internal Control Deficiencies

Has Quiz

Written Representations

Has Quiz

Subsequent Events & Subsequently Discovered Facts

Has Quiz

Reporting on Audit Engagements

Has Quiz

Reporting on Attestation Engagements

Has Quiz

Accounting & Review Service Engagements

Has Quiz

Reporting on Compliance

Has Quiz
Has Quiz

Other Reporting Considerations

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Final Exam + Solutions

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Has Quiz
  • Welcome to AUD
  • 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 & 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 (11 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)
    • 📝 Quiz (5 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 #1 – Simulations
    • 📝 AUD Final Exam #2
    • 💡 AUD Final Exam #2 – Simulations