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2024 What's Changing in Risk Assessment

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TBD

2.0 Credits

Member Price $79

Non-Member Price $79

Overview

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. The audit standard amends AU-C 315, including many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315. Attendees will have an opportunity to evaluate the impact on audit methodology and documentation.

Highlights

  • Risk Assessment
  • Internal Controls
  • SAS 145

Prerequisites

Prior experience with AU-C 315

Designed For

Accounting professionals

Objectives

  • Recall changes to risk assessment requirements 
  • Identify impact on audit methodology

Preparation

None

Non-Member Price $79

Member Price $79