GAE2321. Risk Assessment Under SAS No. 145

Are you ready to comply with SAS No. 145? This session will focus on key risk assessment concepts and significant changes associated with SAS No. 145, including requirements related to the components of the entity’s system of internal control.

Learning Objectives:

• Recognize key risk assessment concepts in applying SAS No. 145 in identifying and assessing risks of material misstatement
• Interpret more significant risk assessment related changes associated with SAS No. 145
• Identify risk assessment procedures related to the various components of the entity’s system of internal control
• Recall when and how to evaluate design and determine the implementation of controls