2024 What's Changing in Risk Assessment

Saturday, April 12, 2025
Webcast or Webinar, Online
10:00AM - 11:47AM (opens at 9:30 AM) EST
2Credits
Accounting and Auditing

Registration is Open

Members
$79.00 Regular Price
Non-Members
$109.00 Regular Price

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.
$40.00 Members / $56.00 Non-Members
Course Type: Webcast
Course Code: 25/AC855873
Level: Update
Vendor: ACPEN
Field of Study: Auditing

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.

Objectives:

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

Major Topics:

  • Risk Assessment
  • Internal Controls
  • SAS 145

Major Topics:

  • Risk Assessment
  • Internal Controls
  • SAS 145

Designed For:

Accounting professionals

Prerequisites:

Prior experience with AU-C 315