Vermont Society of Certified Public Accountants
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Surgent's Implementing the New Risk Assessment Standard

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Date/Time:
Jun 12, 2023, 2:00pm–4:00pm
Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
Level:
Intermediate
The auditor's responsibilities related to risk assessment are changing at the end of 2023! This power-packed webinar will empower you with the working knowledge of SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, to successfully apply the standard. This course will also discuss two highly-related standards (i.e., SAS Nos. 143 and 148) which auditors will be implementing at the same time.

Objective

  • Understand your responsibility to identify and assess the risks of material misstatement in the financial statements
  • Become comfortable with the concepts of inherent risk, control risk, relevant assertions, significant risks, and more
  • Skillfully apply the new concepts in SAS No. 145 as you plan and perform audits

Highlights

  • The performance of risk assessment procedures to attain the knowledge needed to assess risk
  • How the auditor identifies and assesses the risks of material misstatement
  • The new “stand-back” requirements related to risk assessment

Designed For

All auditors

Prerequisite

Basic auditing experience

Advanced Preparation

None
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