Overcome the challenges commonly faced when conducting risk assessment in conjunction with SAS No. 145.
DESIGNED FOR
Practitioners who perform audit engagements
BENEFITS
- Recall why risk assessment is important.
- Recognize the areas where practitioners may struggle.
- Identify the major differences in risk assessment under SAS No. 145 and why they were incorporated by the Auditing Standards Board.
- Recognize the practical impact to the risk assessment process and the work to be performed.
HIGHLIGHTS
Risk assessment under SAS No. 145
Overview of the steps to perform during risk assessment
Testing the design, implementation, and operating effectiveness of controls
New concepts due to the issuance of SAS No. 145PREREQUISITES
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