SAS 145 & You: An Ongoing Assessment
Total Credits: 1 including 1 Auditing- Technical
- Average Rating:
- Not yet rated
- Categories:
- Partner Produced | Accounting and Auditing
- Faculty:
- Miranda Presley
- Course Levels:
- Overview
- Duration:
- 1 Hour
- License:
- Expires 30 day(s) after program date.
Description
Effective Dec. 15, 2023, the AICPA Statement on Auditing Standards (SAS) No. 145 brings risk assessment processes to the forefront. Explore the road so far by reviewing the enhanced definitions SAS 145 sets forth, including those impacting assertions, relevant assertion, inherent risk and more.
Basic Course Information
Learning Objectives- Analyze the enhanced definitions and key concepts introduced by AICPA SAS No. 145 to assess risks of material misstatement and their impact on audit procedures
Major Subjects
- SAS 145 - Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
- Understanding the Components of the Entity's System of Internal Control
- Accounting Process vs. Control
- Audit Documentation and Risk Assessment
- Risks Arising from the Use of IT
- Inherent Risk
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
Faculty
Miranda Presley Related Seminars and Products
Miranda Presley serves as an Assurance Manager in the West Michigan region, specializing in both commercial and governmental sectors. At Plante Moran, she plays a pivotal role on the Professional Standards Team, where she delivers expert guidance and oversight to the assurance practice. Her contributions are instrumental in shaping the firm’s forward-thinking audit strategies. As an active member of the AICPA, Miranda brings a wealth of knowledge and professional acumen to her field. Her academic foundation is rooted in a Bachelor's degree in Accounting from Alma College, equipping her with the expertise to lead and innovate in the ever-evolving landscape of assurance services.
Dates
|
Thu, Jul 17, 2025 - 11:30am to 12:30pm MDT
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Additional Info
Basic Course Information
PrerequisitesNone
Advanced Preparation
None
Designed For
Practitioners who perform audit engagements
Original Recording Date
6/2025
Yellow Book
No
Course Developer
MICPA
Date Added to Catalog 4/12/25
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.