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Overview

1.0 Credits
ONLINE

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—review SAS 145 and its changes to AU-C 315.

Objectives

  • Identify changes to AU-C 315
  • Describe the new risk assessment standard

    • Major Topics

     

    Designed For

    Ideal for accountants in public practice

    Prerequisite

    Prior experience with risk assessment standards of the AICPA

    Advanced Preparation

     
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