Yellow Book Ethics
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.
Major subjects
-
GAGAS
-
Yellow Book
-
Independence
Learning objectives
-
Identify changes to independence rules in the 2018 Yellow Book
-
Recognize the ethical principles in GAGAS
Who should take this program?
Pricing
Standard Member Fee |
$79.00
|
Standard Nonmember Fee |
$79.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
Instructor
Melisa Galasso, CPA, CGMA, CSP, CPTD
Location
Online
Area
of study
Ethics
Field(s)
of study
Regulatory Ethics - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Prior experience with GAGAS
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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