Description
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.
- Delivery Format: Live Webcast Replay
Designed For
Accounting professionals
Objectives
- Identify changes to independence rules in the 2018 Yellow Book
- Recognize the ethical principles in GAGAS
Highlights
- GAGAS
- Yellow Book
- Independence
Advanced Prep
None
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Leaders
ACPEN Panel
No Biography Available