2024 Yellow Book Ethics (2 hours)

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.

Highlights

• GAGAS
• Yellow Book
• Independence

Prerequisites

Prior experience with GAGAS

Designed For

Accounting professionals

Objectives

• Identify changes to independence rules in the 2018 Yellow Book 
• Recognize the ethical principles in GAGAS 

Notice

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