Pass with Jack®

Home / AUD / Course

AUD 101

The audit basics to know before AUD, explained in plain English.

  • 150 MCQs
  • 1 simulation
  • Textbook download

Ready for the rest of AUD? Sampling, SSARS and SSAE are expected in December 2026.

About AUD 101

AUD 101 is where Jack recommends every CPA candidate start AUD. Before you get into procedures and standards, it builds the foundation the rest of the AUD exam sits on: what an audit actually is, who is involved, and how auditors reach their opinion. Every lesson is written and recorded by Jack himself, the same way he teaches FAR: one step at a time, in plain English, so it actually sticks.

Each chapter is short and explained in plain English, then followed by a 50-question quiz so you can test yourself as you go. The course ends with an AUD-style simulation and a full video walkthrough.

What you'll learn

  • What an audit is, who is involved, and what is being audited
  • Issuers vs. nonissuers, and accounting rules vs. auditing standards
  • Management assertions: what management is really claiming
  • Audit risk and how auditors respond to it
  • What counts as audit evidence
  • The four audit opinions: unmodified, qualified, adverse and disclaimer

New to accounting? Jack suggests taking FAR 101 first. It's free too.

What students say about Jack's FAR courses

★★★★★
“I am almost done with the Becker FAR material and I have some gaps and didn’t feel confident on some of the material. This helped me understand the basics at an easy to comprehend level. … It increased my understanding after one video. I completed the bulk of the free course and decided to buy the complete bundle.”
Shari E.FAR 101, Sep 2026
★★★★★
“[Jack is] doing what most review courses aren't, building a very solid foundation and providing game changing tips about how to use spreadsheets in the exam making students' lives easier”
Mohammed S.FAR 101, Sep 2025
★★★★★
“i like how Jack explained things using simple words and examples so we understand the basic. … I have already signed up for all the other FAR courses hoping to paass the FAR exam this take.”
Dhanvi P.FAR 101, Jul 2026
★★★★★
“[Jack] didnt have to go into crazy depth for things to click for me. Honestly [he] probably went into more detail than my undergrad professors. The way [he organizes] the info and [teaches] it is neat and simple , makes it easy to learn , [he] also give[s] good tips and reminders”
Sam V.FAR 101, Jan 2026
★★★★★
“This course helped me brush up my basics. It helped me from financial statements to journal entries. What stood out for me is how the explanations made me less anxious about studying FAR. I am an international student so it cleared some of the basics that I am supposed to know about US GAAP.”
Tanishi G.FAR 101, Feb 2026
★★★★★
“The part of the course that stood out to me most was how [Jack shows] learners how to utilize excel for every problem since that is a tool we can use on the exam. I think that will help with speed and accuracy on the actual exam. My biggest takeaway from this course is that all of the larger topics that seem impossible to learn can definitely be broken down to understand.”
Ashlyn W.FAR 101, Sep 2026

What's inside

6 chapters, 22 lessons

01Chapter X: Before AUD 1012 lessons
  1. Your Audit Foundation Starts with FAR 101
  2. AUD 101 - Textbook Download
02Chapter 1: Before we Audit5 lessons
  1. Chapter 1.1 - What Is an Audit?
  2. Chapter 1.2 - Who’s Involved, and What Are We Auditing?
  3. Chapter 1.3 - Issuers vs. Nonissuers
  4. Chapter 1.4 - Accounting Rules vs. Auditing Standards
  5. Chapter 1 - 50 MCQ Quiz
03Auditing6 lessons
  1. Chapter 2.1 - What Is Management Claiming?
  2. Chapter 2.2 - Understanding Audit Risk
  3. Chapter 2.3 - What Are Auditors Actually Doing?
  4. Chapter 2.4 - What Counts as Audit Evidence?
  5. Chapter 2.5 - Understanding the Auditor’s Conclusion
  6. Chapter 2 - 50 MCQ Quiz
04Audit Opinions6 lessons
  1. Chapter 3.1 - Unmodified / Unqualified: A Clean Opinion
  2. Chapter 3.2 - Qualified: Except for This Issue
  3. Chapter 3.3 - Adverse: Material and Pervasive Misstatements
  4. Chapter 3.3 - Adverse: Material and Pervasive Misstatements
  5. Chapter 3.4 - Disclaimer: Unable to Express an Opinion
  6. Chapter 3 - 50 MCQ Quiz
05AUD 101 Simulation2 lessons
  1. AUD 101 Simulation: Auditors Objectives
  2. AUD 101 Simulation - Walkthrough
06Course Afterword1 lesson
  1. Course Survey - AUD 101

Ready to start AUD?

Free, no credit card needed.

Pre-order for free