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2024 Yellow Book Ethics

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.

Prerequisites

Prior experience with GAGAS

Objectives

  • Identify changes to independence rules in the 2018 Yellow Book 
  • Recognize the ethical principles in GAGAS 

Highlights

  • GAGAS
  • Yellow Book
  • Independence

Register Now

Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

5857450

2 CPE Credits
Ethics: 2 Credits

Registration

Member Price:
$79
Non-member Price:
$109

Registration is open through 05/30.

Thursday, May 30th

2:00pm to 3:47pm

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Instructor

Melisa Galasso