Lecture 1: Audit Planning-

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Lecture 2: Audit Planning-Overall Strategy

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Lecture 3: Audit Planning-Materiality

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Lecture 4: M/C Questions on Planning-Overall Strategy and Materiality

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Lecture 5: Audit Risk Model-Inherent Risk

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Lecture 6: Audit Risk Model-Control Risk

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Lecture 7: Audit Risk Model-Detection Risk

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Lecture 8: M/C Questions on Planning-Audit Risk Model

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Lecture 9: Risk Assessment

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Lecture 10: M/C Questions on Risk Assessment- Combined vs Substantive Approach

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Lecture 11: Related Party Transactions

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Lecture 12: M/C Questions on Related Party Transactions

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Lecture 13: Fraud-The Basics

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Lecture 14: Fraud Triangle Part 1-Fraudulent Financial Reporting

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Lecture 15: Fraud Triangle Part 2-Misappropriation of Assets

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Lecture 16: M/C Questions on Fraud and the Fraud Triangle

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Lecture 17: Data Analytics-Descriptive, Diagnostic, Predictive, and Prescriptive

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Lecture 18: M/C on Data Analytics-Descriptive, Diagnostic, Predictive etc

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Lecture 19: Audit Data Analytics

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Lecture 20: Data Visualization-Part 1-

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Lecture 21: M/C on Line Chart, Bar Chart, Stacked Bar Chart, and Pie Chart

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Lecture 22: Data Visualization Part 2-

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Lecture 23: M/C Questions on Data Visualization Part 2

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Lecture 24: Data Visualization Part 3-Quality Control Charts and Diagrams

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Lecture 25: M/C Questions on Quality Control Charts and Diagrams

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Lecture 26: Visualization #4-Box and Whisker Plot

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Lecture 27: M/C Questions on Box and Whisker Plot

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Lecture 28: Audit Planning and Assessing Risk Multiple Choice Test # 1

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Lecture 29: Audit Planning and Assessing Risk Multiple Choice Test #2

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Lecture 30: Audit Planning Simulation Video-Audit Risk Grid

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Lecture 31: Audit Planning Simulation Video-Assessing Risks

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Lecture 32: Audit Planning Simulation-Responsibility of Parties

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Lecture 33: Excel-Pivot Table

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Lecture 34: Materiality Simulation

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Lecture 35: Data Analytics and Visualization Simulation Part 1 of 3

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Lecture 36: Data Analytics and Visualization Simulation-Part 2 of 3

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Lecture 37: Data Analytics and Visualization Simulation Part 3 of 3

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Lecture 1: Internal Control-The Basics

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Lecture 2: M/C Questions on Internal Control the Basics-COSO I/C Framework

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Lecture 3: Understanding and Documenting Internal Control

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Lecture 4: M/C Questions on Understanding and Documenting Internal Control

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Lecture 5: Preliminary Assessment of Control Risk

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Lecture 6: Internal Control-Testing Controls

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Lecture 7: M/C on Preliminary Assessment of Control Risk and Tests of Controls

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Lecture 8: Effect of IT on Internal Controls

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Lecture 9: M/C Questions on Effect of IT on Internal Control

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Lecture 10: Auditor's use of client's internal audit staff

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Lecture 11: Auditor's use of a specialist

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Lecture 12: M/C on Internal Audit Staff and Auditor's use of a Specialist

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Lecture 13: Flowchart Symbols

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Lecture 14: Internal Control Simulation Video-Departments

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Lecture 15: Internal Control-Multiple Choice Test # 1

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Lecture 16: Internal Control-Multiple Choice Test # 2

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Lecture 17: Internal Control Multiple Choice Test # 3

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Lecture 1: Audit Evidence-The Basics

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Lecture 2: M/C Questions on Audit Evidence-The Basics

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Lecture 3: Introduction to Audit Assertions

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Lecture 4: Balance Sheet Assertions

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Lecture 5: Income Statement Assertions

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Lecture 6: Multiple Choice Test on Assertions and Basic Audit Evidence

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Lecture 7: Revenue Cycle-Departments Documents, and Controls

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Lecture 8: Revenue Cycle-Two Directional Testing

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Lecture 9: M/CQ on Revenue Cycle-Documents, Controls and 2 Directional Testing

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Lecture 10: Revenue Cycle-Subsequent Period Audit Procedures

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Lecture 11: Revenue Cycle-Accounts Receivable Confirmations

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Lecture 12: M/C- Revenue Cycle-Subsequent Period Procedures and A/R Confirmations

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Lecture 13: Accounts Receivable-Lapping

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Lecture 14: M/C Questions on the Revenue Cycle

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Lecture 15: Revenue Cycle Video Simulation

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Lecture 16: Expenditures Cycle-Documents, Departments, and Controls

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Lecture 17: Expenditures Cycle-2 Directional Testing-

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Lecture 18: M/C Expenditures Cycle-Documents, Controls and Two Directional Tests

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Lecture 19: Expenditures Cycle-Subsequent Period Audit Procedures

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Lecture 20: Multiple Choice Questions on the Expenditures Cycle

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Lecture 21: Expenditure Cycle Video Simulation

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Lecture 22: Inventory Cycle-inventory Errors and FOB's

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Lecture 23: Inventory Cycle-Inventory Count and 2 Directional Tests

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Lecture 24: M/C Questions on Audit-Inventory Cycle

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Lecture 25: Inventory Cycle Video Simulation

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Lecture 26: Cash Cycle Part 1-Standard bank Confirmation

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Lecture 27: Cash Cycle Part 2-Bank Cut-Off Statement

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Lecture 28: M/C Questions on Bank Confirmation and Cut-Off Bank Statement

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Lecture 29: Bank Reconciliation

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Lecture 30: M/C Questions on Bank Confirmations

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Lecture 31: Cash Cycle-Kiting Part 1

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Lecture 32: Cash Cycle-Kiting Part 2

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Lecture 33: M/C Questions on Kiting

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Lecture 34: M/C Questions on Audit-Cash Cycle

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Lecture 35: Bank Rec Simulation-Hersh Markets

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Lecture 36: Cash Cycle Video Simulation-Tickmarks

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Lecture 37: M/C Test on Revenue, Expenditures, Cash and Inventory Cycles

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Lecture 38: Fixed Asset Cycle

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Lecture 39: M/C Questions on Audit-Fixed Asset Cycle

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Lecture 40: Investment Cycle

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Lecture 41: M/C Questions on Investment Cycle

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Lecture 42: Payroll Cycle-Part 1

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Lecture 43: Payroll Cycle Part 2

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Lecture 44: M/C Questions on Audit-Payroll and Human Resources Cycle

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Lecture 45: Payroll Cycle-Simulation

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Lecture 46: Financing Cycle-Debt

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Lecture 47: Financing Cycle-Equity

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Lecture 48: M/C Test on Investment Cycle, Fixed Assets, Financing and Payroll Cycle

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Lecture 49: Audit Evidence-Analytical Procedures

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Lecture 50: M/C Questions on Substantive Analytical Procedures

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Lecture 51: Subsequent Events

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Lecture 52: M/C Questions on Subsequent Events

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Lecture 53: Evidence-Management Rep Letter

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Lecture 54: M/C Questions on Management Representation Letter

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Lecture 55: Audit Documentation-Current and Permanent File

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Lecture 56: M/C Questions on Audit Documentation

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Lecture 57: Litigation Claims and Assessments-Part 1

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Lecture 58: Litigation Claims and Assessments Part 2

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Lecture 59: M/C Questions on Litigation Claims and Assessments

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Lecture 60: Audit Data Analytics as a Substantive Test-Part 1

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Lecture 61: Audit Data Analytics as a Substantive Test-Part 2

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Lecture 62: Audit Evidence-Multiple Choice Test # 1

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Lecture 63: Audit Evidence Multiple Choice Test # 2

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Lecture 64: Audit Evidence Multiple Choice Test # 3

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Lecture 65: Audit Evidence-Multiple Choice Test # 4

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Lecture 66: Audit Evidence-Audit Assertion Simulation Video

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Lecture 67: Audit Evidence-Simulation Video-Documentation

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Lecture 68: Evidence Simulation Video-Subseq Events, Discovery of Facts

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Lecture 69: Simulation-Inventory Errors and Journal Entries

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Lecture 70: Simulation on Audit Documentation-Current vs Permanent File

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Lecture 71: Subsequent Events Simulation (New!)

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Lecture 72: Simulation-Sub Ledger to General Ledger Reconciliation-Inventory

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Lecture 73: Audit Simulation on Journal Entries and Ratios

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Lecture 74: Audit Assertion simulation

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Lecture 75: Inventory Errors Simulation

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Lecture 76: Bank Rec Simulation

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Lecture 1: Audit Report for an Issuer-PCAOB Standards-The Basics

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Lecture 2: M/C Questions on Audit Reporting for an Issuer-The Basics

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Lecture 3: Audit Report of Issuer-Qualified Opinion-Lack of Evidence

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Lecture 4: Audit Report of Issuer-Qualified Opinion-GAAP issue

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Lecture 5: M/C Questions on Qualified Opinion-Audit of an Issuer

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Lecture 6: Audit Report-Issuer-Adverse Opinion

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Lecture 7: Audit Report-Issuer-Disclaimer

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Lecture 8: M/C Questions on Adverse and Disclaimer-PCAOB Standards

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Lecture 9: Audit Report for an Issuer-Critical Audit Matters

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Lecture 10: Audit Report for an Issuer-Form AP

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Lecture 11: M/C Test on Audit Report of an Issuer under PCAOB

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Lecture 12: Audit Report of Non-Issuer under SAS 134

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Lecture 13: M/C Questions on Audit Report of Non-Issuer-The Basics

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Lecture 14: Audit Report of Non-issuer-Emphasis of Matter-SAS 134

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Lecture 15: Audit Report of Non-Issuer-Other Matters-SAS 134

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Lecture 16: M/C on SAS 134-Emphasis of Matter and Other Matters Paragraphs

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Lecture 17: Audit Report of Non-Issuer-Qualified Opinion-SAS 134

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Lecture 18: M/C Questions on SAS 134 Qualified Opinion

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Lecture 19: Audit Report of Non-Issuer-Adverse opinion-SAS 134-

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Lecture 20: Audit Report of Non-Issuer-Disclaimer-SAS 134

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Lecture 21: M/C Questions on Adverse Opinion and Disclaimer under SAS 134

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Lecture 22: Audit Report of Non-Issuer Key Audit Matters SAS 134

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Lecture 23: M/C Test on Audit reports of Non-Issuers Under SAS 134

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Lecture 24: Going Concern

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Lecture 25: M/C Questions on Going Concern

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Lecture 26: Reporting on Supplemental Information in a Financial Statement Audit

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Lecture 27: M/C Questions-Audit Report on Supplementary Information

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Lecture 28: Required Supplemental Information

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Lecture 29: M/C Questions on Required Supplementary Information (RSI)

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Lecture 30: Reporting on Summary Information

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Lecture 31: M/C Questions on Summary Financial Information

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Lecture 32: Other Information Contained in Annual Report

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Lecture 33: M/C on Auditor Responsibilities- Other Information SAS 137

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Lecture 34: M/C Test on Going Concern, Supplemental info, RSI, Summary info and Other Info

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Lecture 35: Group and Component Auditor-

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Lecture 36: Special Purpose Frameworks

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Lecture 37: M/C Test on Group and Component Audits and Special Purpose Frameworks

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Lecture 38: Review Engagement for a Non-Issuer-SSARS

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Lecture 39: Review Report for a Non-Issuer-SSARS

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Lecture 40: M/C Questions on Review Engagements under SSARS

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Lecture 41: Compilation Reporting-SSARS

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Lecture 42: M/C on Compilation of Historic Financial Statements under SSARS

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Lecture 43: Preparation of Financial Statements-SSARS

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Lecture 44: M/C Questions on Preparation Engagements under SSARS

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Lecture 45: M/C Test on SSARS, Review, Compilation, Preparation.

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Lecture 46: Comparative Financial Statements

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Lecture 47: Comparative Financial Reporting-Part 2

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Lecture 48: M/C Questions on Comparative Financial Reporting

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Lecture 49: attestation Engagements-Forecasts and Projections-SSAE-The Basics

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Lecture 50: Attestations-Examination of Forecasts and Projections-SSAE

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Lecture 51: M/C Questions on Examination of Forecasts and Projections

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Lecture 52: Agreed Upon Procedures-The Basics-SSAE

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Lecture 53: Agreed Upon Procedures-Forecasts and Projections-SSAE

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Lecture 54: M/C Questions on Agreed Upon Procedures Engagements under SSAE

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Lecture 55: SSAE Review Engagements

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Lecture 56: SSAE Review Report

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Lecture 57: M/C Questions on Review Engagements under SSAE

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Lecture 58: Pro Forma Financial Information

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Lecture 59: M/C Questions on Pro Forma Financial Information under SSAE

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Lecture 60: Compliance Attestation-Examinations and Agreed Upon Procedures

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Lecture 61: M/C Questions on Compliance Attestation Engagements under SSAE

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Lecture 62: M/C Test on SSAE Engagements

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Lecture 63: Management Discussion and Analysis

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Lecture 64: M/C Questions on Management Discussion and Analysis

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Lecture 65: I/C over Financial Reporting-Types Deficiencies

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Lecture 66: Internal Control over Financial Reporting-Issuer-Separate Report

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Lecture 67: Internal Control over Financial Reporting-Issuer-Combined Report

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Lecture 68: M/C Test on Internal Control over Financial Reporting

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Lecture 69: Government Audits-GAGAS-The Basics-

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Lecture 70: Government Audits-GAGAS-Single Audit Act

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Lecture 71: M/C Questions on Government Audits and the Single Audit Act

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Lecture 72: Audit of Employee Benefit Plans-The Basics

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Lecture 73: Audit of Employee Benefit Plans-Audit Requirements

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Lecture 74: Audit of Employee benefit plans-Form 5500 and Department of Labor

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Lecture 75: Audit of Employee Benefits-Full Scope vs Limited Scope Audit

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Lecture 76: M/C Questions on Audit of Employee Benefit Plans

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Lecture 77: Audit Reporting Multiple Choice Test # 1

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Lecture 78: Audit Reporting- Multiple Choice Test # 2

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Lecture 79: Audit Reporting-Multiple Choice Test # 3

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Lecture 80: Audit Reporting Multiple Choice Test # 4

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Lecture 81: Audit Reporting Simulation Video-Which Opinions Apply?

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Lecture 82: Reporting Sim Video-Compilation vs Review vs Preparation

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Lecture 83: Reporting on Comparative Financial Statements-Video Sim

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Lecture 84: Reporting on Comparative Financial Statements Video Sim #2

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Lecture 85: Audit Standards Video Simulation-Which Standards Apply

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Lecture 86: Sim on Internal control over financial reporting-issuer PCAOB

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Lecture 87: Simulation on Internal Control over Financial Reporting-Non-Issuer

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Lecture 88: Levels of Assurance Simulation

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Lecture 89: Simulation on Internal Control Communications P1

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Lecture 90: Interim Financial Statement Review of an Issuer

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Lecture 91: Simulation on Internal Control Communication P2

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Lecture 1: SOC 1 Reports

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Lecture 2: SOC 2-The Basics

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Lecture 3: SOC 2 vs SOC 1

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Lecture 4: SOC Timeline

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Lecture 1: Sampling-The Basics-Attribute vs Variable Sampling

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Lecture 2: Multiple Choice Questions on Attribute vs Variable Sampling

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Lecture 3: Factors that Determine Sample Size-Attribute Sampling

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Lecture 4: M/C Questions on Attribute Sampling-Factors that Determine Sample Size

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Lecture 5: Evaluating the Sample and Determining the Upper Deviation Rate

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Lecture 6: M/C on Evaluating Sample Results and Determining the Upper Deviation Rate

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Lecture 7: Attribute Sampling-Effectiveness and Efficiency

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Lecture 8: M/C Questions on Attribute Sampling-Effectiveness and Efficiency

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Lecture 9: Variable Sampling-The Basics

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Lecture 10: M/C Questions on Variable Sampling-The Basics-Effectiveness and Efficiency

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Lecture 11: Mean Per Unit Estimation Sampling-Variable Sampling

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Lecture 12: M/C Questions on Mean Per Unit Estimation Sampling

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Lecture 13: Ratio Estimation Sampling-Variable Sampling

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Lecture 14: M/C Questions on Ratio Estimation Sampling-Variable Sampling

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Lecture 15: Difference Estimation Sampling-Variable Sampling

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Lecture 16: M/C Questions on Difference Estimation Sampling

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Lecture 17: Stratification Sampling Techniques-Variable Sampling

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Lecture 18: M/C Questions on Stratification Sampling Techniques

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Lecture 19: PPS Sampling-The Basics

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Lecture 20: PPS Sampling-Continued

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Lecture 21: M/C Questions on PPS Sampling

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Lecture 22: Audit Sampling-Multiple Choice Test

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Lecture 23: Audit Sampling Video Simulation

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Lecture 24: PPS-Simulation-Calculating Sampling Interval and Sample Size -

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Lecture 25: Audit Sampling -PPS Sampling Video Simulation

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Lecture 1: Audit Ethics Part 1--AICPA Code-Members in Public Practice

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Lecture 2: M/C on AICPA Code of Professional Conduct-Members in Public Practice

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Lecture 3: Ethics Part 2-Conflicts of Interest, Discreditable Acts

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Lecture 4: AICPA Code of Professional Conduct-Conflicts of Interest

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Lecture 5: Audit Ethics P3- Members in Business and Other Members

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Lecture 6: M/C on AICPA Code of Conduct-Members in Business and Other Members

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Lecture 7: Contingent and Referral Fees, Advertising and Confidentiality

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Lecture 8: M/C on Contingent and Referral Fees, Advertising, and Confidentiality

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Lecture 9: Audit Ethics-PCAOB and SEC Standards

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Lecture 10: M/C Ethics Questions on PCAOB and SEC Standards

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Lecture 11: Department of Labor Standards for Independence-Part 1

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Lecture 12: Department of Labor Standards for Independence Part 2

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Lecture 13: M/C Questions on Department of Labor Standards

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Lecture 14: Audit Ethics-Government Audits

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Lecture 15: Ethics -Other Areas

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Lecture 16: Audit Ethics-Multiple Choice Test # 1

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Lecture 17: Audit Ethics-Multiple Choice Test # 2

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Lecture 18: Audit Ethics-Multiple Choice Test # 3

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Lecture 19: Audit Ethics-Multiple Choice Test # 4

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Lecture 20: Audit Ethics Multiple Choice Test # 5

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Lecture 21: Audit Ethics-Simulation

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Lecture 22: Ethics Sim on Permitted/Not Permitted Engagements for Attest Clients

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Lecture 23: Simulation-Threats to Independence and Safeguards

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Lecture 1: Ratios-Common size Balance sheet and Income Statement

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Lecture 2: M/C Questions on Common Size Financial Statements

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Lecture 3: Liquidity Ratios

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Lecture 4: M/C Questions on Liquidity Ratios

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Lecture 5: Transaction Effect on Ratios

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Lecture 6: M/C Questions-Transaction Effect on Ratios

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Lecture 7: Operating Cycle and Cash Conversion Cycles

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Lecture 8: Ratios- Multiple Choice Test # 1

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Lecture 9: Ratio Analysis-Multiple Choice Test # 2

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Lecture 10: Ratio Simulation Video-Transaction Effect on Ratios

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Lecture 11: Ratio Simulation Video-Reason For Change in Client's Ratio

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Lecture 12: Financial Statement Ratio Simulation

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Lecture 1: General Controls in an IT System

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Lecture 2: Application Controls in An IT System-Input Part 1

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Lecture 3: Application Controls-Input Part 2

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Lecture 4: Application Controls-Processing, Hardware and Output Controls

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Lecture 5: Computer Assisted Audit Techniques

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Lecture 6: Computer Assisted Audit Techniques Part 2

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Lecture 7: Multiple Choice Test -Audit of Information Technology

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Lecture 1: Relational Databases

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Lecture 2: Measurement Scales-The Basics

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Lecture 3: Measurement Scales-Part 2

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Lecture 4: M/C Review Questions on Relational Databases and Measurement Scales

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Lecture 5: Data Attributes and Request for Extraction

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Lecture 6: Different Types of Data Formats

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Lecture 7: Multiple Choice Questions on Data Attribute Structures and Data Format

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Lecture 8: Data Transformation-The Basics

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Lecture 9: Data Transformation Techniques

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Lecture 10: Automated Tools Part 1

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Lecture 11: Automated Audit Tools and Processes Part 2

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Lecture 12: M/C Review Questions on Automated Data Tools and Processes

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Lecture 13: Multiple Choice Chapter Test on Use of Audit Data and Information

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Lecture 1: Audit Final Exam Testlet #1

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Lecture 2: Audit Final Exam M/C Testlet #2

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Lecture 3: Audit Final Exam M/C Testlet # 3

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Lecture 4: Audit Final Exam M/C Testlet # 4

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Lecture 5: Audit Final Exam Testlet M/C # 5

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Lecture 6: Audit Final Exam Testlet # 6

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Lecture 7: Final Exam "Best Bet" Simulation on Analytical Procedures

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Lecture 8: Final Exam "Best Bet" Video Simulation on Independence and Ethics Part 1

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Lecture 9: Final Exam "Best Bet" Video Simulation on Independence and Ethics Parts 2 and 3

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Lecture 10: Final Exam "Best Bet" Sim-Review of Interim Financial Information of an issuer

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Lecture 11: Final Exam Sim Video on Preventive, Detective, and Corrective Controls

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Lecture 12: Final Exam "Best Bet" Video Simulation-Contingent Liabilities

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Lecture 13: Final Exam "Best Bet" Video Simulation on Materiality

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Lecture 14: Final Exam "Best Bet" simulation on equity method of investments

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Lecture 15: Final Exam "Best Bet" simulation, Review Engagements-Which Standards Apply?

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Lecture 16: Final Exam "Best Bet" Video Simulation on Subsequent Events

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Lecture 17: Final Exam "Best Bet" Simulation-Inventory Errors

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Lecture 18: Accruals and Deferrals Simulation

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Lecture 19: Revenue Cycle Simulation-Risks, Controls and Procedures Part 1 (New)

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Lecture 20: Revenue Cycle Simulation-Risks, Controls and Procedures Part 2 (New)

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Lecture 21: Audit-Adjusting and Correcting Entries

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Lecture 22: Final Exam "Best Bet" Video Sim on Assertions and Audit Procedures

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Lecture 23: Data Analytics Simulation July 2021 Part 1

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Lecture 24: Data Analytics Simulation July 2021 P2

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Lecture 25: Final Exam Ratio Simulation Part 1

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Lecture 26: Final Exam Ratio Simulation Part 2

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Lecture 27: What to do on Exam Morning to Earn 5 Extra Points!

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Lecture 1: Supply and Demand

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Lecture 2: M/C Questions on Supply and Demand

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Lecture 3: GDP and Business Cycles-Part 1

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Lecture 4: GDP and Business Cycles Part 2

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Lecture 5: M/C Questions on GDP and Business Cycles

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Lecture 6: Elasticity of Demand

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Lecture 7: Elasticity of Supply

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Lecture 8: M/C Questions on Price Elasticity of Demand and Supply

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Lecture 9: Cross Elasticity and Income Elasticity

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Lecture 10: Consumer Price Index

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Lecture 11: M/C Questions on Consumer Price Index

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Lecture 12: Unemployment

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Lecture 13: Economic Indicators

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Lecture 14: Profit Maximization-Marginal Revenue and Marginal Cost

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Lecture 15: M/C Test on Economics for the Audit Exam

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Lecture 1: Audit Amazon E-Book 2024

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Lecture 1: Deferrals and Accruals-Adjusting Entries

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Lecture 2: Adjusting Journal Entries Part 2

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Lecture 3: Cash Basis revenue to accrual basis revenue

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Lecture 4: Cash Basis Revenue to Accrual basis revenue Part 2

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Lecture 5: Cash basis to accrual basis-accrued expenses

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Lecture 6: Cash Basis to Accrual-Prepaid Expenses

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Lecture 7: Accruals and Deferrals Simulation

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Lecture 8: Interim Financial Reporting-The Basics

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Lecture 9: Inventory-The Basics

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Lecture 10: Inventory Errors

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