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Self-Study

Surgent's Implementing the New Risk Assessment Standard

Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)  |  2 Yellow Book

Course code: 25SS-0255
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If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

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The auditor's responsibilities related to risk assessment have changed! This power-packed course 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.

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

Standard Member Fee $89.00
checkmark Standard Nonmember Fee $89.00
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.

If your organization is exempt from sales tax, call us at 952-831-2707 to complete your purchase.

Add to cart

More program information

Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level Intermediate
Format Self-study - On-Demand
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Basic auditing experience
Advance
prep
None

Related programs

Nov. 19, 2025 | SAS 145: Risk Assessment | Webinar

Nov. 20, 2025 | Risk Assessment Under SAS No. 145: The Key to Audit Quality? | Webinar

Nov. 21, 2025 | Clarifying Risk Assessment: SAS 145 and Beyond | Webinar

Nov. 24, 2025 | What's Changing in Risk Assessment | Webinar

Nov. 24, 2025 | Instant Audit? Just Add Risk Assessment | Webinar

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