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Implementing the New Risk Assessment Standard (Z1-RAS2-2023-01-SSWC)

100 Minutes
On demand - Video

On Demand - Video

2 CPE Credits in AA

OVERVIEW

The auditor’s responsibilities related to risk assessment have changed! This power-packed course will empower you with the working knowledge of SAS No. 145, Understanding the entity and its environment and assessing the risks of material misstatement, to successfully apply the standard.

DESIGNED FOR

All auditors

BENEFITS

  • Understand and prepare for the 2023 calendar year-end implementation of SAS No. 145 on risk assessment and two highly-related SASs related to auditing accounting estimates and compliance auditing (i.e., SAS Nos. 143 and 148)
  • Recognize the effects of SAS Nos. 144, 146, and 147, which are also on the short-term implementation horizon

HIGHLIGHTS

  • The performance of risk assessment procedures to attain the knowledge needed to assess risk
  • How the auditor identifies and assesses the risks of material misstatement
  • The new “stand-back” requirements related to risk assessment

COURSE LEVEL

Intermediate

PREREQUISITES

Basic auditing experience

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for Yellow Book

PRICING

$89.00 - Member

$109.00 - Nonmember

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Surgent

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