Self-Study

Surgent's Implementing the New Risk Assessment Standard

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The auditor's responsibilities related to risk assessment are changing at the end of 2023! This power-packed webinar will empower you with the working knowledge of SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, to successfully apply the standard. This course will also discuss two highly-related standards (i.e., SAS Nos. 143 and 148) which auditors will be implementing at the same time.

Major subjects

• The performance of risk assessment procedures to attain the knowledge needed to assess risk
• How the auditor identifies and assesses the risks of material misstatement
• The new "stand-back" requirements related to risk assessment

Learning objectives

• Understand and prepare for the 2023 calendar year-end implementation of SAS No. 145 on risk assessment and two highly-related SASs related to auditing accounting estimates and compliance auditing (i.e., SAS Nos. 143 and 148)
• Recognize the effects of SAS Nos. 144, 146, and 147, which are also on the short-term implementation horizon

Who should take this program?

• All auditors

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.