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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.
Accounting professionals
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CEO & Founder
Melisa is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of accounting experience, Melisa designs and facilitates CPE courses in advanced technical accounting and auditing, including not-for-profit and governmental accounting. She supports essential professional development, audit level training and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. She serves on the Financial Accounting Standards Board's (FASB) Not-for-Profit Advisory Committee (NAC), American Institute of CPAs' (AICPA) Council, and the Virginia Society of CPAs' (VSCPA) Board of Directors. She was on the AICPA’s Technical Issues Committee (TIC) and is a past chair of the North Carolina Association of CPAs' (NCACPA) A&A committee. Melisa authors the AICPA’s State and Local Government Guide and is an SME for the Center for Plain English Accounting. She was a 2020 Enterprising Women of the Year Award recipient and a CPA Practice Advisor “40 under 40” in 2017, 2018 and 2019. She was a 2019 Rising Star by her regional National Association of Women Business Owners' (NAWBO) chapter and won the Don Farmer Award for technical content instruction.
$79.00 - Member
$109.00 - Nonmember
Note: Online pre-registration will close on December 21 at 11:30 AM.
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