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Implementing the New Risk Assessment Standard (RAS2)

Monday, September 16, 2024
10:00 AM - 12:00 PM (Eastern)

Charlie Blanton, CPA

  • Format Webinar
  • Credits 2.00
  • Level Intermediate
  • Field of Study Auditing (2)

$99.00

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Overview

The auditor’s responsibilities related to risk assessment have changed! This power-packed course 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.

Major Topics:

  • 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

Learning Objectives

  • Understand and prepare for the 2023 calendar year-end implementation of SAS No. 145 on risk assessment and two highly-related SASs related to auditing accounting estimates and compliance auditing (i.e., SAS Nos. 143 and 148)
  • Recognize the effects of SAS Nos. 144, 146, and 147, which are also on the short-term implementation horizon

Who should take this course:

All auditors

Basic auditing experience

None

No

No

Yes

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