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SAS 145 - Risk Assessment

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TBD

1.0 Credits

Member Price $39

Non-Member Price $39

Overview

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.

Highlights

  • SAS 145
  • Risk Assessment
  • Internal Controls

Prerequisites

None

Designed For

Accounting professionals

Objectives

  • Identify changes to AU-C 315
  • Describe the new risk assessment standard

Preparation

None

Non-Member Price $39

Member Price $39