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2024 What's Changing in Risk Assessment

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 AU-C 315

Objectives

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

Highlights

  • Risk Assessment
  • Internal Controls
  • SAS 145

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:

5856193

2 CPE Credits
Auditing: 2 Credits

Registration

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

Registration is open through 04/12.

Saturday, April 12th

10:00am to 11:47am

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Instructor

Melisa Galasso