Overview 4.0 Credits ONLINE Examine SAS 145 Understanding the Entity and Its Environment and Assessing The Risks Of Material Misstatement. All private company auditors need to be prepared. Gain a comprehensive understanding of SAS 145 and its implications for your auditing practice. This course is for external auditors involved in private company, not-for-profit, and government audits.
Objectives Explain why the risk assessment standard was changed Learn the changes to risk assessment Understand how the client’s technology impacts risk assessment Walk through short case examples
Major Topics How the auditor identifies and assesses the risks of material misstatement The new “stand-back” requirements related to risk assessment The performance of risk assessment procedures to attain the knowledge needed to assess risk
Sessions Please select the appropriate session or option below to continue with your online purchase Thursday, July 18, 2024 General Sessions E-Materials