根据SAS第1号进行的风险评估. 145
Overcome the challenges commonly faced when conducting risk assessment in conjunction with 情景应用程序没有. 145.
格式
网络直播
NASBA研究领域
审计
水平
基本
CPE学分
2
教练
玛丽亚之上, 伊丽莎白Gantnier
可用性
产品编号
VEAQRAU240424
熟悉SAS编号. 145
In October 2021, the AI188bet亚洲真人体育下载网址 审计 Standards Board issued Statement on 审计 Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.
情景应用程序没有. 145 does not fundamentally change the key concepts underpinning audit risk. 而, it clarifies and enhances certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and, 因此, 提高审计质量.
Hear from members of the 审计 Standards Board's risk assessment task force as they help you learn to navigate 情景应用程序没有. 145和研究新的和更新的概念,包括:
- 重大风险的新定义
- 关于保持专业怀疑的新指导
- Revised requirements to evaluate the design of certain controls
- 固有风险和控制风险分开评估
- 修订了关于审计文件的要求
- 关于可扩展性的新指南
关键的188bet亚洲真人体育下载
- 根据SAS第1号进行风险评估. 145
- Overview of the steps to perform during risk assessment
- Testing the design, implementation, and operating effectiveness of controls
- 由于SAS号的发布而产生的新概念. 145
学习成果
- 回想一下为什么风险评估很重要.
- 认识到从业者可能会挣扎的领域.
- Identify the major differences in risk assessment under 情景应用程序没有. 145 and why they were incorporated by the 审计 Standards Board.
- Recognize the practical impact to the risk assessment process and the work to be performed.
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