Audit
AUD Course 2025
Welcome to AUD
AUD Study Guide + Crash Course Outline
Understanding Auditing
Ethics, Independence & Professional Responsibilities
Professional Skepticism and Professional Judgment
Audit Engagements
Terms of Engagement
Requirements for Engagement Documentation
Communication with Management & Those Charged With Governance
Audit and Assurance Quality
Planning an Engagement
Understanding an Entity and Its Environment
Understanding an Entity’s Control Environment
Materiality
Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error
Planning for & Using the Work of Others
Specific Areas of Engagement Risk
Use of Data & Information
Sufficient Appropriate Evidence
Sampling Techniques
Procedures to Obtain Sufficient Appropriate Evidence
Specific Matters that Require Special Consideration
Misstatements & Internal Control Deficiencies
Written Representations
Subsequent Events & Subsequently Discovered Facts
Reporting on Audit Engagements
Reporting on Attestation Engagements
Accounting & Review Service Engagements
Reporting on Compliance
Other Reporting Considerations
Planning an Audit (Extras)
Professional Responsibilities & Sarbanes Oxley (Extras)
Internal Control (Extras)
Audit Evidence (Extras)
Auditing Financial Statement Accounts (Extras)
Audit Documentation (Extras)
Audit Reports (Extras)
Compilations & Reviews (Extras)
Other Services & Reports (Extras)
Information Technology (Extras)
Audit Sampling (Extras)
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Welcome to AUD
- 🎦 Welcome to AUD – The Breezy Method
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AUD Study Guide + Crash Course Outline
- 📚 AUD – The Complete Breezy Study Guide (300 pages)
- 📚 AUD – The Complete Breezy Crash Course Outline (100 pages)
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Understanding Auditing
- 🎦 Audit Overview (13 min)
- 🎦 Audit Process (11 min)
- 🎦 Corporate Governance (10 min)
- 🎦 Accepting an Audit (14 min)
- 🎦 GAAS (Generally Accepted Auditing Standards) (12 min)
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Ethics, Independence & Professional Responsibilities
- 🎦 AICPA Code of Professional Conduct (9 min)
- 🎦 Requirements of the SEC & PCAOB (10 min)
- 🎦 Requirements of the GAO & DOL (4 min)
- 📝 Quiz (20 Questions)
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Professional Skepticism and Professional Judgment
- 🎦 Professional Skepticism and Professional Judgment (5 min)
- 📝 Quiz (20 Questions)
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Audit Engagements
- 🎦 Audit Engagements (15 min)
- 🎦 Audits Under GAO & GAS (5 min)
- 🎦 Other Engagements (7 min)
- 📝 Quiz (20 Questions)
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Terms of Engagement
- 🎦 Preconditions For Engagement (4 min)
- 🎦 Terms of Engagement & Engagement Letter (11 min)
- 📝 Quiz (20 Questions)
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Requirements for Engagement Documentation
- 🎦 Requirements for Engagement Documentation (10 min)
- 📝 Quiz (20 Questions)
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Communication with Management & Those Charged With Governance
- 🎦 Planned Scope and Timing of Engagement (6 min)
- 🎦 Internal Control Related Matters (31 min)
- 📝 Quiz (20 Questions)
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Audit and Assurance Quality
- 🎦 Quality Control (8 min)
- 📝 Quiz (10 Questions)
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Planning an Engagement
- 🎦 Overall Engagement Strategy (15 min)
- 🎦 Engagement Plan (13 min)
- 📝 Quiz (15 Questions)
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Understanding an Entity and Its Environment
- 🎦 External Factors (5 min)
- 🎦 Internal Factors (18 min)
- 📝 Quiz (20 Questions)
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Understanding an Entity’s Control Environment
- 🎦 COSO Internal Control –Integrated Framework (18 min)
- 🎦 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)
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Materiality
- 🎦 Materiality For the Financial Statements as a Whole (5 min)
- 🎦 Tolerable Misstatement & Performance Materiality (3 min)
- 📝 Quiz (15 Questions)
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Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error
- 🎦 Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error (13 min)
- 📝 Quiz (10 Questions)
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Planning for & Using the Work of Others
- 🎦 Planning for & Using the Work of Others (5 min)
- 📝 Quiz (15 Questions)
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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)
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Use of Data & Information
- 🎦 Requesting, Preparing & Transforming Data (4 min)
- 🎦 Reliability of Data Information (3 min)
- 🎦 Data Analytics (4 min)
- 📝 Quiz (10 Questions)
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Sufficient Appropriate Evidence
- 🎦 Sufficient Appropriate Evidence (11 min)
- 📝 Quiz (10 Questions)
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Sampling Techniques
- 🎦 Sampling Techniques (12 min)
- 📝 Quiz (20 Questions)
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Procedures to Obtain Sufficient Appropriate Evidence
- 🎦 Test of Controls & Test of Details (5 min)
- 🎦 Analytical Procedures (5 min)
- 🎦 External Confirmations (3 min)
- 📝 Quiz (20 Questions)
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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)
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Misstatements & Internal Control Deficiencies
- 🎦 Misstatements & Internal Control Deficiencies (7 min)
- 📝 Quiz (10 Questions)
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Written Representations
- 🎦 Written Representations (6min)
- 📝 Quiz (10 Questions)
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Subsequent Events & Subsequently Discovered Facts
- 🎦 Subsequent Events & Subsequently Discovered Facts (3 min)
- 📝 Quiz (10 Questions)
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Reporting on Audit Engagements
- 🎦 Reporting on Audit Engagements (12 min)
- 📝 Quiz (20 Questions)
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Reporting on Attestation Engagements
- 🎦 Examination or Review Engagements (14 min)
- 🎦 Agreed-Upon Procedures Engagements (3 min)
- 📝 Quiz (20 Questions)
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Accounting & Review Service Engagements
- 🎦 Preparation Engagements (6 min)
- 🎦 Compilation Engagements (5 min)
- Review Engagements
- 📝 Quiz (15 Questions)
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Reporting on Compliance
- Reporting on Compliance
- 📝 Quiz (10 Questions)
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Other Reporting Considerations
- Comparative Statements & Consistency Between Periods
- Other Information in Documents with Audited Statements
- Review of Interim Financial Information
- 🎦 Supplementary Information (6 min)
- Additional Reporting Requirements Under GAO
- 🎦 Special-Purpose Frameworks (7 min)
- 📝 Quiz (15 Questions)
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Planning an Audit (Extras)
- Audit Planning
- Audit Risk
- Fraud & Errors
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Professional Responsibilities & Sarbanes Oxley (Extras)
- Professional Responsibilities: Auditors & Audit Firms
- Sarbanes-Oxley: SEC & PCAOB
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Internal Control (Extras)
- Internal Control
- Understanding Internal Control Structure
- Operating Cycles
- Internal Control Reporting
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Audit Evidence (Extras)
- Audit Evidence
- Management’s Assertions
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Auditing Financial Statement Accounts (Extras)
- Cash & Accounts Receivable
- Marketable Securities
- Inventories
- Property Plant & Equipment (PP&E)
- Liabilities
- Stockholders Equity
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Audit Documentation (Extras)
- Audit Documentation
- Audit Letters
- Audit Considerations
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Audit Reports (Extras)
- Audit Reports
- Modified Audit Reports
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Compilations & Reviews (Extras)
- Compilations
- Reviews
- Engagement Comparisons
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Other Services & Reports (Extras)
- Supplementary Information
- Special Reports
- Various Engagements
- Governmental Audits
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Information Technology (Extras)
- Information Technology
- Auditing Information Technology
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Audit Sampling (Extras)
- Audit Sampling
- Attribute Sampling
- Variables Smpling