On Demand - Video
Recent feedback from the AICPA has emphasized the importance of performing an effective risk assessment to identify and evaluate the risk of material misstatement in a financial statement audit. SAS 145, the 2023 amendment to AU-C 315, makes significant changes to the extant risk assessment standard and certain changes to other standards as well.
All auditors involved in applying the risk assessment requirements
Basic
None
$129.00 - Member
$149.00 - Nonmember
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