April 15, 2026

Vendor Webinar

1 CPE

SAS 145 - Risk Assessment

April 15, 2026
Vendor Webinar
1 CPE

SAS 145 - Risk Assessment

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.

Learning Objectives

  • Identify changes to AU-C 315
  • Recognize key components of the new risk assessment standard

Major Topics

  • SAS 145
  • Yellowbook
  • Auditing

CPE Credits Available

1 CPE
1
Accounting&Auditing

Things to Know About This Course

Course Level

  • Basic

Prerequisites

Prior experience with AU-C 315

Advanced Preparation

None

Intended Audience

Accounting Professionals

Provider

ACPEN

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