Applying and Scaling Audit Risk Assessment Procedures Under SAS No. 145

This self-study CPE course provides comprehensive training on SAS No. 145, the updated risk assessment standard effective for audits of financial statements for periods ending on or after December 15, 2023. Participants learn the key changes to AU-C section 315, including revised requirements for risk assessment procedures, control evaluation, and audit documentation to enhance audit quality and ensure compliance.