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SAS 145 implementing & effective risk assessments Qs&As – Part 2

Apr 18, 2023 · 243.9 KB Download

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In January 2023, the AICPA issued a new Audit Guide entitled Risk Assessment in a Financial Statement Audit (Guide). The purpose of this Guide is to provide auditors with guidance on how to perform risk assessments when auditing financial statements, in accordance with Statement on Auditing Standards (SAS) 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement (AU-C 315). SAS 145 is effective for audits of financial statements for periods ending on or after December

Download the CPEA report - April 2023 - SAS 145 implementing & effective risk assessments questions and answers Part 2

File name: CPEA report - April 2023 - SAS 145 implementing & effective risk assessments questions and answers Part 2.pdf

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