Idaho Society of CPAs

Risk Assessment Under SAS No. 145

Register Now
  • Location
    • Your Computer
      Your Space
      ISCPA / AICPA Webinar, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Auditing (2.00)
  • Prerequisites

    • none

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Auditing
  • Message
    • Virtual Experience

Description

  • Presented by Maria Manasses,Elizabeth Gantnier


  • Presentation type = pre-record/rebroadcast


    • Get familiar with SAS No. 145 (bold)

    In October 2021, the AICPA Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.

    Designed For

  • Practitioners who perform audit engagements

    • Objectives

    • Recall why risk assessment is important.
    • Recognize the areas where practitioners may struggle.
    • Identify the major differences in risk assessment under SAS No. 145 and why they were incorporated by the Auditing Standards Board.
    • Recogniz

    Highlights

  • Risk assessment under SAS No. 145
  • Overview of the steps to perform during risk assessment
  • Testing the design, implementation, and operating effectiveness of controls
  • New concepts due to the issuance of SAS No. 145

    • Register Now

    Leaders

    AICPA Panel

    No Biography Available

    ← Back to List