I wish all teachers were as fun and make accounting as easy as you did 😢 congratulations for a job well done!! Continue teaching, you’re doing an excellent job at it!
This is top-notch, he knows what he is talking about to such a degree where he simplifies everything, is concise, fast, and uses intonation with such coherence. Thank you.
Auditing is the CPA topic that I absolutely dread: uninteresting teachers who didn't know their material made it a subject that I learned only for a test and forgot everything soon after. But you, sir, have won me over: I'm retaining the information and am genuinely enjoying learning with you as my teacher. Thank you for your enthusiasm, passion, and competency, and finally, for offering these free videos for those who can't afford the full course. Thank you!
Thanks so much, Andrew! That means a lot to us. It's definitely something we try to do here and we're so glad it's coming across. If accounting is your profession, it should be something you're genuinely passionate about, so we're happy we can ignite that for you. Best of luck in your studies! Are you aiming to become a CPA?
My auditing exam is tomorrow for ACCY330 (New Zealand University exam). So glad I found your videos as I need to know a lot about substantive procedures and then preparing the report and formulating an audit opinion. I already know about assertions, audit sampling and control testing and why we have internal controls, but nothing much about substantive testing so here we go through your videos! Thanks man you are awesome and interesting to listen to, much better than the lecture slides I have haha :). Much more engaging! Haha :). Thanks a bunch man your videos will save me in my exam tomorrow! They will! Haha :).
Amazing. I have been struggling with audit. Read a review from someone online that Roger s the only one who is able to keep his audiences engage throughout the lectures. I have to say they are right. Love the way that you explain the materials. Translate audit from conceptual to applied concepts. I'm able to finally connect the dots after your short video. Thank you. Audit evidence finally make sense to me. I'm definitely going to purchase full Roger review course.
We're happy to hear this! Thanks for the kind words--we definitely have a very rewarding job and are glad that we can break down difficult concepts for our students!
I have a mid term tomorrow, and this video helped me learn for that mid term far better than the actual lectures I got in my classes. I thank you from the bottom of my unaudited heart for this reason.
@@UWorldAccounting I did perform well in the mid terms, and your lectures were helpful as well. There was a question on the processes of substantive testing, and I accordingly wrote from your explanation. ICORRIIA was very helpful for memorizing. Again, thank you very much for this video. My finals will start soon, and I'll definitely go through your videos for further study materials.
Thanks for the kind words, Mariam! That's definitely something we stride to do and we're so glad it's resonating with you. Best of luck in your studies! :)
Auditing Theory is one of the reasons why I get low results in Auditing during CPA board. I just dont get the idea or rather why the auditor should do this and that and etc. and the professors way of teachings are just unorganized and they can't make it easier for us for short, they make it looks like it's difficult to understand unlike how you teach it through this video. Now my grey areas about Auditing (theories) were lessened. You helped me a lot! Thank you from the Philippines 🙌
I don't understand why you ain't have more views. I'm from South Africa, and I'm writing an Audit exam today. This is a great way to wrap up preparations. Awesome video! Great entertainment here and there!
I liked the energy that you teach the audit. I was trying to study by myself it was really tough when I started listening to your videos it made more sense to me . I think I have to participate in Roger review courses in 5 months.
Oh my gosh youre such a wonderful teacher!! When I listen to lectures Im just all pokerface and sometimes I just daydream because I'm really sorry I cant help it, its boring. But you! oh my gosh I actually listened to you from start to finish and I was smiling and laughing, and most importantly you made me understood it! Thank you so much youre a Legend!!
Hello Rogers! I taught substantive tests were only made of Analytical procedures and test of details. In your example, it seems like you've combined test of controls and sustensive tests under substantive tests. I hope this makes sense.
Hi Thierry! Thanks for your question. You are correct that Audit Procedures (or Substantive Tests) have two categories which are Test of Details and Analytical Procedures. Test of details refer to tests that are designed to verify account balances, the transactions and disclosures. Audit Procedures are Risk Assessment Procedures, Test of Controls, and Substantive Procedures. Test of Controls differ from Test of details, because Test of Controls are testing the operating effectiveness of controls to detect material misstatement. The wording is so similar that it can easily get confusing. In conclusion, all of these types of testing are Audit Procedures.
Wow! Are all videos for FAR, REG, and BEC also filmed with this guy?? Even my boyfriend, who isn't an accounting,l was amused by this man's teaching. Brilliant way to have students engaged! I'm compelled to buy the study material even though I have becker which is sooo boring and puts me to sleep zzzzzz.
Thanks for the kind words Silvia! Yes, every single lecture is taught by Roger Philipp, CPA, CGMA, for the AUD, BEC, FAR, and REG sections of our CPA Exam review course. Feel free to let us know if you would like to switch review courses! We offer great discounts for situations like yours!
Thats how you do the one semester Audits101 in just less than half an hour. Roger just did prove our educational system is not efficient as to how it consumes time in a waste.
Really good video to understand the concept of audit evidence.. too fast but guess what it interests me as i can clearly hear ur words and easy to understand... keep it up roger :)
Thanks for the nice feedback! As a student of our course, you have the ability to slow down Roger's lectures with closed captioning options as well! Happy studying! :)
Passed Audit and lost the credit....retook 5/1 and failed.....why didn't I find this guy earlier. He just made it a piece of cake...I don't even need to take notes they way he breaks it down.
Do you wish to be an external auditor? Or an internal auditor? A designation for internal auditors is the CIA - Certified Internal Auditors. Here's the website to learn more about this certification: na.theiia.org/certification/CIA-Certification/Pages/CIA-Certification.aspx. Another designation that is popular for internal or external auditors is the CFE - Certified Fraud Examiner. Here is the site on this designation: www.acfe.com/cfe-membership.aspx? Let us know how you plan to proceed and thanks for watching!
Very nice discussion. :) I just wanna ask sir, is it always true that in some instances, other types of evidence may be reduced when analytical procedures indicate that an account balance appears reasonable? :) Thanks..:)
Absolutely! We've helped more than 200,000 students reach their goals of becoming a CPA! And with our new patent pending SmartPath Predictive Technology, we're changing the way candidates prepare for and pass the CPA Exam. You can definitely sign up for a free trial here: www.rogercpareview.com/cpa-courses/free-trial
Hello! The videos about Audit Reports are not currently on our UA-cam channel, but are available to students who purchase access to our review materials. There is an entire section dedicated to Audit Reports within our program. Thank you so much for watching!
This dude is a beast.
I wish all teachers were as fun and make accounting as easy as you did 😢 congratulations for a job well done!! Continue teaching, you’re doing an excellent job at it!
We are so glad you are enjoying his lecturing style! Thank you for watching! :)
This is top-notch, he knows what he is talking about to such a degree where he simplifies everything, is concise, fast, and uses intonation with such coherence. Thank you.
That's what Roger does! He has a gift! :)
Amazing, you made Auditing you look simple and very interesting which most Teachers struggle to do in the UK cheers.
+Denzel Opoku Thanks for the kind words! We're happy to help!
I guess I'm gonna work in the UK then. This is actually basic.
I am taking auditing class in my school right now and this really helped me understand the whole process so much better. Thank you!
Auditing is the CPA topic that I absolutely dread: uninteresting teachers who didn't know their material made it a subject that I learned only for a test and forgot everything soon after. But you, sir, have won me over: I'm retaining the information and am genuinely enjoying learning with you as my teacher. Thank you for your enthusiasm, passion, and competency, and finally, for offering these free videos for those who can't afford the full course. Thank you!
Thanks so much, Andrew! That means a lot to us. It's definitely something we try to do here and we're so glad it's coming across. If accounting is your profession, it should be something you're genuinely passionate about, so we're happy we can ignite that for you. Best of luck in your studies! Are you aiming to become a CPA?
You bet! Can't wait to find out "what true happiness is" :p
Hello, its my mom. I love you too! Hahah this is awesome, thanks!
ACCA student member here. I have already passed my audit papers, but I wish I had come across your videos earlier :)
That's great! Sorry you didn't find us earlier, but glad you found us in the end! :)
My auditing exam is tomorrow for ACCY330 (New Zealand University exam). So glad I found your videos as I need to know a lot about substantive procedures and then preparing the report and formulating an audit opinion. I already know about assertions, audit sampling and control testing and why we have internal controls, but nothing much about substantive testing so here we go through your videos! Thanks man you are awesome and interesting to listen to, much better than the lecture slides I have haha :). Much more engaging! Haha :). Thanks a bunch man your videos will save me in my exam tomorrow! They will! Haha :).
Amazing. I have been struggling with audit. Read a review from someone online that Roger s the only one who is able to keep his audiences engage throughout the lectures. I have to say they are right. Love the way that you explain the materials. Translate audit from conceptual to applied concepts. I'm able to finally connect the dots after your short video. Thank you. Audit evidence finally make sense to me. I'm definitely going to purchase full Roger review course.
We're happy to hear this! Thanks for the kind words--we definitely have a very rewarding job and are glad that we can break down difficult concepts for our students!
Dude, you are a legend. Loved the video! This is relevant to ACCA's Advanced Audit and Assurance as well. Thanks a lot mate!
Big ups to you sir. You've explained a technical subject thoroughly & made it very easy to understand. Your style of teaching is refreshing.
I have a mid term tomorrow, and this video helped me learn for that mid term far better than the actual lectures I got in my classes. I thank you from the bottom of my unaudited heart for this reason.
That's so great to hear! Hope you did well on the midterm and so glad we helped you understand this topic better!
@@UWorldAccounting I did perform well in the mid terms, and your lectures were helpful as well. There was a question on the processes of substantive testing, and I accordingly wrote from your explanation. ICORRIIA was very helpful for memorizing. Again, thank you very much for this video. My finals will start soon, and I'll definitely go through your videos for further study materials.
That's awesome to hear! We're so glad we could help you get through finals. We know you'll rock them! :)
unbelievable, I am a student studying financial reporting and auditing in Hong Kong. your videos are very helpful
Glad you're finding the videos helpful! Thanks for watching.
All the way from South Africa studying Bcom Law with tax and auditing. This is helping me lot. Thank you keep it up
Way to go Roger, Audit Evidence made simple, now have it at my finger tips. I can't thank you enough, thank you.
It's our pleasure, Dee! Thanks for watching and hope we can help you out in other accounting topics as well!
Your videos make things so much easier! You made most of my undergraduate courses much easier and exciting. Thanks.
Thanks for the kind words, Mariam! That's definitely something we stride to do and we're so glad it's resonating with you. Best of luck in your studies! :)
haha you are so funny and make this boring subject amazingly chill and easy to understand! thanks man
Thanks! That's exactly what we aim to do! :)
Absolutely fantastic! Thank you for the videos! Extremely helpful for those of us who are tackling these classes online.
It's our pleasure, Barbara! Glad to hear we could help make this topic easier for you to understand.
Auditing Theory is one of the reasons why I get low results in Auditing during CPA board. I just dont get the idea or rather why the auditor should do this and that and etc. and the professors way of teachings are just unorganized and they can't make it easier for us for short, they make it looks like it's difficult to understand unlike how you teach it through this video. Now my grey areas about Auditing (theories) were lessened. You helped me a lot! Thank you from the Philippines 🙌
Thanks for the positive feedback, Anisha! So glad we could help you understand this topic better. Happy studying and thanks for watching!
I don't understand why you ain't have more views. I'm from South Africa, and I'm writing an Audit exam today. This is a great way to wrap up preparations. Awesome video! Great entertainment here and there!
Thanks for the kind words! We're glad we were able to help you prepare for your Audit exam and that it was an enjoyable experience! Good luck! :)
I liked the energy that you teach the audit. I was trying to study by myself it was really tough when I started listening to your videos it made more sense to me . I think I have to participate in Roger review courses in 5 months.
We're so glad we can help you understand topics more easily and definitely look forward to studying with you!
Its so useful,and the explanation is easy to understand, yet the presentation is fun! Thanks Mentor!
That's exactly what we aim to do, David! We're glad you found the video helpful and engaging. Best of luck in your studies!
Oh my gosh youre such a wonderful teacher!! When I listen to lectures Im just all pokerface and sometimes I just daydream because I'm really sorry I cant help it, its boring. But you! oh my gosh I actually listened to you from start to finish and I was smiling and laughing, and most importantly you made me understood it! Thank you so much youre a Legend!!
I loveed the video!! Best description of the material. Makes it soo excitingg
So glad to hear! That's what we aim to do! :)
I'm having fun while learning! Thanks to you sir!
ICORRIIA this video = UPERCV of audit concepts results in ABSOLUTE audit evidence that YOU NAILED IT!
A wonderful teacher
Thank you! 😃
I wish I could take his class, this guy is amazing and I remember the info.
Roger doesn't actually offer live, in-person classes, but if you're thinking about pursuing your CPA license, we'd love to study with you!
Amazing! the best overview look before audit exam I have ever seen ! thank you.
Thanks Nhan! We're glad we were able to help before your Audit exam. Best of luck!
I wish I had found your videos when I was studying for auditing in 2006!
Us too! Are you studying for the CPA Exam again or are you already licensed? :)
Hello Rogers! I taught substantive tests were only made of Analytical procedures and test of details. In your example, it seems like you've combined test of controls and sustensive tests under substantive tests. I hope this makes sense.
Hi Thierry! Thanks for your question. You are correct that Audit Procedures (or Substantive Tests) have two categories which are Test of Details and Analytical Procedures. Test of details refer to tests that are designed to verify account balances, the transactions and disclosures. Audit Procedures are Risk Assessment Procedures, Test of Controls, and Substantive Procedures. Test of Controls differ from Test of details, because Test of Controls are testing the operating effectiveness of controls to detect material misstatement. The wording is so similar that it can easily get confusing. In conclusion, all of these types of testing are Audit Procedures.
Amazing.... So much fun.... Love how u doing it... Keep it up
Impressive and technically sound lecture
ICAI student here. goooood video.
Thanks!
hysterical approach to teaching. I love you!!! the part where you said at the beginning of the class when you cared about the test. ROFL!!!!
Thank you!
Sir you properly analyze the pulse of students, how they easily understand, and how to make them focus during class
Thank you Roger! really helpful, !.. Godbless! --From philippines
Thanks for watching, Keith! We're glad this was helpful. Happy studying!
Amazing!! Thanks for the great video! I'm definitely looking forward to seeing mores of these videos.
Thanks! Yes, please continue to explore our UA-cam channel for more content! :)
Wow! Are all videos for FAR, REG, and BEC also filmed with this guy?? Even my boyfriend, who isn't an accounting,l was amused by this man's teaching. Brilliant way to have students engaged! I'm compelled to buy the study material even though I have becker which is sooo boring and puts me to sleep zzzzzz.
Thanks for the kind words Silvia! Yes, every single lecture is taught by Roger Philipp, CPA, CGMA, for the AUD, BEC, FAR, and REG sections of our CPA Exam review course. Feel free to let us know if you would like to switch review courses! We offer great discounts for situations like yours!
I wish I could do that! I feel the same as Silvia, but my university requires Becker. :(
What a wonderful lecture!!!!
Thank you so much
Thanks Azi! We hope you continue to watch our other videos to continue helping you in your studies! :)
man this guy is on fire
you are my hero. jeezuz i love your teaching style.
Thanks! We really appreciate it. :)
he is a beast.....in a good way
Thanks Susan! We're glad we could help. Best of luck in your studies!
you are really good at this and u are funny too. best tutor ever
Thats how you do the one semester Audits101 in just less than half an hour. Roger just did prove our educational system is not efficient as to how it consumes time in a waste.
You are amazing! Thank you for this lecture.
Thankyou very much sir.
Really good video to understand the concept of audit evidence.. too fast but guess what it interests me as i can clearly hear ur words and easy to understand... keep it up roger :)
Thanks for the nice feedback! As a student of our course, you have the ability to slow down Roger's lectures with closed captioning options as well! Happy studying! :)
Thank you it's a amazing explaination
fantastic!
Sharpened by repetition and mastery. Roger. Comes.
Thanks, Roger...
Any time, Rahul! Thanks for watching!
Interesting! well delivered
Thanks Bukola! :)
OMG! really helpful. I want to cry
So glad we could make things click for you, Ariff! Don't cry--just laugh with us and watch more videos! :) You've got this!
Love this!!
Just awesome thanks a lot
Thanks for watching!
He is very funny I love him
Thanks bro!
It's our pleasure!
Amazing, Excellent. Can we have the transcript please?
its so helpful!thnx!!
We're glad we could be part of your studies! :) #HelloCPA
Passed Audit and lost the credit....retook 5/1 and failed.....why didn't I find this guy earlier. He just made it a piece of cake...I don't even need to take notes they way he breaks it down.
Thanks for the positive feedback! We really appreciate it and hope to help you pass the exam soon! #HelloCPA
thank you
Our pleasure, Nyle! Happy studying!
I love your videos so much.........
Thanks! We appreciate it! Glad we could help :)
Aside from studying accounting and finance what career or MBA, MSC can i study to specialize myself in financial audit?
Do you wish to be an external auditor? Or an internal auditor? A designation for internal auditors is the CIA - Certified Internal Auditors. Here's the website to learn more about this certification: na.theiia.org/certification/CIA-Certification/Pages/CIA-Certification.aspx. Another designation that is popular for internal or external auditors is the CFE - Certified Fraud Examiner. Here is the site on this designation: www.acfe.com/cfe-membership.aspx?
Let us know how you plan to proceed and thanks for watching!
wish i have lecturer like you at my collage. so fun!
P.s : that 'Rrriioo de janeiro' LoL😂
Very nice discussion. :) I just wanna ask sir, is it always true that in some instances, other types of evidence may be reduced when analytical procedures indicate that an account balance appears reasonable? :) Thanks..:)
Can please give notes
Jim carrey as an auditor.
Way better (and cuter) than my professor.
Haha thanks Tim! Glad we could help with this topic. :)
Is roger cpa materials enough to pass the CPA exam?
Absolutely! We've helped more than 200,000 students reach their goals of becoming a CPA! And with our new patent pending SmartPath Predictive Technology, we're changing the way candidates prepare for and pass the CPA Exam. You can definitely sign up for a free trial here: www.rogercpareview.com/cpa-courses/free-trial
*IF ITS ALL NUMBER ONE HEY* 17:25
Can i get your autograph... U got a fan from Ghana
Assuming the auditor can count.🤣🤣🤣🤣
I have exam ☹💔 can you guys teach us how to prepared audit report
Hello! The videos about Audit Reports are not currently on our UA-cam channel, but are available to students who purchase access to our review materials. There is an entire section dedicated to Audit Reports within our program. Thank you so much for watching!
My brain can’t keep up with you
Extremely good teacher but toooo fast 💨