Virtual
SAS 145: Modern Risk-Based Auditing 26-27
Date: Aug. 7, 2026
Time: 2 – 3:48 p.m. PT
CPE: 2
Overview
This program provides in-depth coverage of SAS 145, a major standard that helps auditors enhance risk assessment procedures through improved techniques for identifying and assessing risks of material misstatement. This session is essential for CPAs that perform audits. The discussion will also be insightful for auditees and other professionals who want to maintain awareness of current auditing guidance.
Product Code
1000005306-145487
Credit Type
CPE: 2CPE-AA: 2CPE-Technical: 2Intended Audience
CPAs in public practice who want to maintain proficiency by incorporating the provisions of SAS 145 and other techniques for enhancing audit quality by improving risk assessment
NASBA Field of Study
Auditing
Level of Difficulty
Intermediate
Prerequisites
A basic understanding of financial statement audits
Advance Preparation
None
Learning Objectives
Major Subjects
- Introducing SAS 145
- Revisiting audit risk
- Risk assessment in the SAS 145 Era
- Analyzing SAS 145
- Documentation requirements
Other Dates
Additional Details
This prerecorded broadcast is provided through our partnership with ACPEN. You'll be redirected to a CalCPA/ACPEN portal for this course. The Instructor will be available via the chat feature.