SAS 145 - Risk Assessment
Total Credits: 1 including 1 Auditing- Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing | Yellow Book
- Faculty:
- Melisa F. Galasso
- Course Levels:
- Basic
- Duration:
- 1 Hour
- License:
- Expires 30 day(s) after program date.
Description
SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.
Basic Course Information
Learning Objectives- Identify changes to AU-C 315
- Recognize key components of the new risk assessment standard
Major Subjects
- SAS 145
- Yellowbook
- Auditing
Course Materials
IMPORTANT CPE Credit Instructions Read Before Webcast Updated 2025 (434.2 KB) | Available after Purchase |
SAS 145 - Risk Assessment Handout (780.2 KB) | Available after Purchase |
Faculty

Melisa F. Galasso Related Seminars and Products
Founder and CEO
Galasso Learning Solutions LLC
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical acconting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
Dates
Fri, Jun 13, 2025 - 01:00pm to 01:58pm MDT
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Tue, Jun 17, 2025 - 03:00pm to 03:58pm MDT
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Tue, Jul 01, 2025 - 07:00am to 07:58am MDT
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Sat, Jul 19, 2025 - 09:00am to 09:58am MDT
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Mon, Aug 11, 2025 - 11:00am to 11:58am MDT
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Fri, Aug 22, 2025 - 01:00pm to 01:58pm MDT
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Fri, Sep 05, 2025 - 03:00pm to 03:58pm MDT
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Wed, Sep 17, 2025 - 07:00am to 07:58am MDT
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Sat, Oct 04, 2025 - 09:00am to 09:58am MDT
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Tue, Oct 14, 2025 - 11:00am to 11:58am MDT
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Mon, Nov 03, 2025 - 01:00pm to 01:58pm MST
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Wed, Nov 19, 2025 - 01:00pm to 01:58pm MST
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Fri, Dec 05, 2025 - 07:00am to 07:58am MST
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Tue, Dec 16, 2025 - 05:00pm to 05:58pm MST
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Sat, Dec 27, 2025 - 11:00am to 11:58am MST
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Fri, Jan 02, 2026 - 01:00pm to 01:58pm MST
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Fri, Jan 16, 2026 - 03:00pm to 03:58pm MST
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Fri, Feb 13, 2026 - 07:00am to 07:58am MST
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Tue, Feb 24, 2026 - 09:00am to 09:58am MST
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Tue, Mar 03, 2026 - 05:00pm to 05:58pm MST
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Mon, Mar 16, 2026 - 01:00pm to 01:58pm MDT
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Sat, Apr 04, 2026 - 03:00pm to 03:58pm MDT
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Wed, Apr 15, 2026 - 07:00am to 07:58am MDT
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Additional Info
Basic Course Information
Prerequisites Prior experience with AU-C 315Advanced Preparation None
Designed For
Accounting Professionals
Original Recording Date 02/2025
Yellow Book Yes
Course Developer Galasso Learning Solutions
Date Added to Catalog 2/2025
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.