Webinar

How SAS Nos. 134-145 Improve Risk-Based Audits

Saturday, Aug. 9, 2025
8 a.m.-noon Central
4 CPE (4 technical)

Course code: 25WX-2094
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Firm administrators: Please log in before starting the employee registration process.

Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Major subjects

Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
New definitions and requirements related to identifying and evaluating risks of material misstatement
Other important matters contained in SAS Nos. 134-145

Learning objectives

Identify new requirements related to audit reporting and required by-product communications
Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards
Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process
Recall significant new requirements of SAS Nos 134-145

Who should take this program?

Anyone with financial statement audit responsibilities

Pricing

Standard Member Fee	$149.00
Standard Nonmember Fee	$149.00

Our records indicate you are a nonmember. If you register, you will be charged $149.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

Firm administrators: Please log in before starting the employee registration process.