Webinar

SAS 145: Risk Assessment

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SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.

Major subjects

• SAS 145
• Yellowbook
• Auditing

Learning objectives

• Identify changes to AU-C 315
• Recognize key components ofÂthe new risk assessment standard

Who should take this program?

• Accounting Professionals

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $39.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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Related programs

Jan. 26, 2026 | Instant Audit? Just Add Risk Assessment | Webinar

Jan. 27, 2026 | Risk Assessment Under SAS No. 145: The Key to Audit Quality? | Webinar

Jan. 30, 2026 | What's Changing in Risk Assessment | Webinar

Feb. 2, 2026 | What's Changing in Risk Assessment | Webinar

Feb. 9, 2026 | Audit Risk Assessment in Plain English | Webinar

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