2024 What's Changing in Risk Assessment (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

• Risk Assessment
• Internal Controls
• SAS 145

Prerequisites

Prior experience with AU-C 315

Designed For

Accounting professionals

Objectives

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

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!