Auditing & Attestation
AUD Course 2025
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