24SX-0129: The Impact of SAS No. 145 on Risk-Based Audits (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)
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SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was written to improve the quality to risk-based audits. The concepts apply to financial statements audits, including those performed in accordance with Government Auditing Standards. This course will discuss the important clarifications and enhancements intended to improve audit quality.
Major subjects
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New definitions and requirements related to identifying and evaluating risks of material misstatement per SAS No. 145
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Improved application of risk-based audit concepts for a higher-quality audit
Learning objective(s)
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Identify clarifications and enhancements made to the risk-based audit process post-SAS No. 145
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Recognize core concepts fundamental to high quality risk-based financial statement audits
Who should take this program?
Anyone with financial statement or compliance audit responsibilities
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