Applying and Scaling 审计 Risk Assessment Procedures Under 情景应用程序没有. 145
Enhance audit quality and ensure compliance with the new risk assessment standard (情景应用程序没有. 145) that will become effective in December 2023, and learn the ins and outs of AU-C section 315.
格式
在线
水平
中间
CPE学分
6
作者(年代)
协会工作人员
可用性
1年
产品编号
RAEAQ223SSO
了解SAS第1号的详细情况. 145
In October 2021, the AICPA 审计ing Standards Board (ASB) issued 情景应用程序没有. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.
情景应用程序没有. 145号取代SAS号. 122, 修订的, section 315 of the same title and is designed to address deficiencies identified in auditors’ risk assessment procedures.
情景应用程序没有. 145 will become effective for audits of financial statements for periods ending on or after December 15, 2023, so now is the time to get familiar with the updated standard to ensure compliance.
情景应用程序没有. 145 does not fundamentally change the key concepts underpinning audit risk. 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.
熟悉最新的变化
SAS号引入的主要变化. 145包括:
- 重大风险的修订定义.
- Revised requirements to evaluate the design of certain controls within the control activities component, including general information technology (IT) controls.
- A new requirement to separately assess in在这里nt risk and control risk.
- A new requirement to assess control risk at the maximum level.
- A new “stand-back” requirement intended to drive an evaluation of the completeness of the auditor’s identification of significant classes of transactions, 账户余额和披露.
- Revised requirements relating to audit documentation.
- 关于可扩展性的新指南.
- New guidance on maintaining professional skepticism.
早期实施情景应用程序没有. 145 is permitted, so your firm can start the process today.
In addition, learn the ins and outs of AU-C section 315, including:
- 如何使用它
- 应用它的步骤
- 使用时的注意事项
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- Changes and enhancements contained in 情景应用程序没有. 145
- 风险评估过程和程序
- Obtaining an understanding of the entity and its environment
- Obtaining an understanding of the entity’s system of internal control
- Identifying and assessing the risk of material misstatement
学习成果
- Distinguish the key concepts addressed by 情景应用程序没有. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
- Determine the auditor's role in the 风险评估过程 and identify the auditor’s requirements for performing risk assessment procedures.
- Determine the scope, objectives, and key definitions contained in AU-C section 315.
- Identify the auditor requirements for obtaining an understanding of the entity and its environment, the applicable financial reporting framework, and the entity’s system of internal control.
- Determine the required risk assessment procedures regarding the auditor’s understanding and evaluation of the entity’s control environment, 风险评估过程, and process for monitoring the system of internal controls.
- Determine the required risk assessment procedures regarding the auditor’s understanding and evaluation of the entity’s information and communication and control activities.
- Determine the required procedures for identifying and assessing the risks of material misstatement.
- Identify the relevant requirements of linking risk assessment to further audit procedures.
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