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Concurrent Session Onsite and Online

NAA2333. SAS 145 Deeper Dive

Controls, controls, controls! Which ones are important and why? This session will look at the revised control-related requirements in SAS No. 145, _Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. _During this session, we will take a deeper dive into understanding specific controls, including IT general controls, for less complex entities.

Learning Objectives:

  • Identify risk assessment procedures related to the various components of the entity‚Äôs system of internal control
  • Recall when and how to evaluate design and determine the implementation of controls
  • Recognize risk assessment requirements to appropriately identify risks arising from the use of information technology (IT) and related general IT controls
Date/Time
CPE Credits
1.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
0-2 years in the Profession
Advanced Preparation
NA
Session Tags
NAA
Interactive