SAS 145 - Risk Assessment (1 hour)

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.

Highlights

• SAS 145
• Yellowbook
• Auditing

Prerequisites

Prior experience with AU-C 315

Designed For

Accounting Professionals

Objectives

• Identify changes to AU-C 315
• Recognize key components of the new risk assessment standard

Notice

“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!