SAS 145 - Risk Assessment
Registration is Open
CPE PowerPass Users
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.
Objectives:
- Identify changes to AU-C 315
- Describe the new risk assessment standard
Major Topics:
- SAS 145
- Risk Assessment
- Internal Controls
Major Topics:
- SAS 145
- Risk Assessment
- Internal Controls