产品形象
根据SAS第1号进行的风险评估. 145
审计 & 保证
网络直播

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.

$118 - $142
你有美国注册188bet亚洲真人体育下载或CIMA会员资格吗? 登录 申请会员折扣.

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

 视图  
 业务 & 合作伙伴 
产品详细信息

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.

谁将受益

  • 执行审计业务的从业人员
信用信息
CPE学分
2
NASBA研究领域
审计
水平
基本
先决条件
没有一个
访问
这是一个数字产品. With full paid access the content will be available to you for 3 months after purchase date.
持续时间
2小时
更多信息请参考 CPE要求和NASBA赞助信息
定价
你有美国注册188bet亚洲真人体育下载或CIMA会员资格吗? 登录 申请会员折扣.
非会员
$142.00
协会成员
$118.00
CIMA会员
$118.00

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188bet亚洲真人体育下载
演讲者
玛丽亚之上
188bet亚洲真人体育下载网址
玛丽亚之上 is a 合作伙伴 with Grant Thornton LLP with over 25 years of experience in accounting and auditing. She acts a steward to the accounting and auditing profession at large by promoting quality work and ethical behavior, establishing and reinforcing sound professional standards, 并支持年轻的专业人士. 作为副总审计员, Maria is primarily focused on audit methodology and supports the establishment of policies and procedures to comply with auditing and attestation standards, 包括信件的发展和审查, 文档模板, 实践艾滋病, 以及其他指导和学习材料. She interfaces with others on the implementation of new standards and the implications to methodology and also consults on various technical assurance-related matters across service lines. Maria served as a member of the AI188bet亚洲真人体育下载网址 审计 Standards Board and 审计 Issues Task as well as chair of the ASB’s Risk Assessment Task Force.
伊丽莎白Gantnier
188bet亚洲真人体育下载网址,CGMA
伊丽莎白Gantnier serves as a Professional Practice Partner for various offices in the DHG footprint, providing accounting and auditing services to both privately held and publicly traded companies. In this role she provides support to engagement teams on technical accounting and auditing issues, 完成二级评审, communicates new developments and monitors the quality of assurance services provided. As a 合作伙伴 in DHG’s 保证 Innovation and Methodology Group, Elizabeth brings more than 30 years of experience to the table. She focuses on statistical audits and has been a National AI188bet亚洲真人体育下载网址 instructor on technical accounting and auditing topics, winning the AI188bet亚洲真人体育下载网址 Outstanding Discussion Leader Award multiple years. Liz is the immediate past Chairperson of the Small Firm Task Force Committee of the Center for 审计 Quality, 曾两次担任SEC监管委员会成员, a member of the AI188bet亚洲真人体育下载网址 Peer Review Board and Chairperson of the Standards Task Force, Chairperson of the 审计 Standards Board’s Other Information Task Force, immediate past chairman of the Maryland State Board of Public Accountancy, a two time past member of the Standing Advisory Group of the Public 公司 Accounting Oversight Board, and a past member of the Center for 审计 Quality’s Professional Practice Executive Committee. 在加入Dixon Hughes Goodman之前, Liz worked with a Big Four firm as a statistical audit specialist, IT audit specialist and as an in-house professional development instructor. She is also a former Vice President of Finance for a publicly held manufacturing firm in Chesapeake, VA. Most recently she was the President and Director of Quality Control for Stegman & 公司.
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