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Risk Assessment Effective 2023 (SAS 145) (LIAA29/23)

Event Description

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

Designed For

Ideal for accountants in public practice


  • Identify changes to AU-C 315
  • Describe the new risk assessment standard

Major Subjects

  • Key Topics:
  • Risk Assessment
  • AU-C 315