Auditing (May 2026)
Ready to tackle the Auditing section of the CPA exam? This course breaks down all the key auditing concepts you ...
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- Description
- Curriculum
Ready to tackle the Auditing section of the CPA exam? This course breaks down all the key auditing concepts you need to know. From understanding financial statements audit to diving into tricky topics like audit evidence and transaction cycles, we make it simple and straightforward.
With easy-to-follow lessons, real-life examples, and plenty of practice questions, you’ll build the confidence to handle anything Auditing throws your way. Whether you’re just starting out or need a solid refresher, we’re here to help you learn smarter and pass faster.
Let’s make Auditing your strongest section yet!
Fundamentals of Auditing and Auditing Assurance
Quality Management System
RA 9298: Philippine Accountancy Act of 2004
2021 Code of Ethics for Professional Accountants
Overview of Risk-Based Audit Approach and Terms of Engagement
Audit Planning
Risk Assessment and Materiality
Internal Control
Auditing in a CIS Environment
Audit Evidence
Audit Documentation
Transaction Cycles
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39
AUD12 Test of Transaction Cycles -
40AUD028 Tests of Control - Revenue Cycle (Sales and Cash Receipts)
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41AUD029 Tests of Control - Revenue (Sales and Cash Receipts) - Theory Questions Discussion
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42AUD030 Tests of Control - Expenditure (Purchases and Cash Disbursements)
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43AUD031 Tests of Control - Expenditure (Purchases and Cash Disbursements) - Theory Questions Discussion
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44AUD032 Substantive Testing - Revenue Cycle (Sales and Cash Receipts)
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45AUD033 Substantive Testing - Expenditure (Purchases and Cash Disbursements)
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46AUD034 Substantive Testing - Financing Cycle (Investments, Debt, and Equity)
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47AUD035 Substantive Testing - Financing Cycle (Investments, Debt, and Equity) - Theory Questions Discussion
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48AUD036 Substantive Testing - Conversion Cycle (Inventory and Fixed Assets)
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49AUD037 Substantive Testing - Conversion Cycle (Inventory and Fixed Assets) - Theory Questions Discussion
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50AUD038 Substantive Testing - Payroll Cycle
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51AUD039 Substantive Testing - Payroll Cycle - Theory Questions Discussion
Audit Sampling
Using the Works of Others
Completing the Audit
Issuance of Audit Report
Other Reporting Issues and Special Purpose Framework
Review, Other Assurance, and Non Assurance Engagements
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69AUD18 Review, Other Assurance, and Non Assurance Engagements
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70AUD051 Review Engagements
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71AUD052 Examination of Prospective Financial Information
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72AUD053 Agreed-Upon Procedures
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73AUD054 Compilation Engagements
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74AUD055 Review, Other Assurance, and Non-Assurance - Theory Questions Discussion
Quality Assurance Review
