How SAS Nos. 134-145 Improve Risk-Based Audits
Date/Time
1/8/2025
8:00 AM - 12:00 PM Central
8:00 AM - 12:00 PM Central
Course Registration
Credits
4 Credits
Event Type(s)
Webinars
Event Description
Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation you will be able to...
Identify new requirements related to audit reporting and required by-product communications
Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards
Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process
Recall significant new requirements of SAS Nos 134-145
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
Objectives:
After attending this presentation you will be able to...
Identify new requirements related to audit reporting and required by-product communications
Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards
Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process
Recall significant new requirements of SAS Nos 134-145
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics that will be covered in this class include:
- Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
- Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
- Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
- New definitions and requirements related to identifying and evaluating risks of material misstatement
- Other important matters contained in SAS Nos. 134-145
Location
Webinar
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