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.
Prior experience with GAGAS
Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.
5857470
Registration is open through 02/17.
2:00pm to 3:47pm
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February 14, 2025
