SAS 145: Modern Risk-Based Auditing
Total Credits: 2 including 2 Auditing - Technical
- Average Rating:
- 0
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Dr. Chris Harper, CPA, MBA
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
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.
Basic Course Information
Learning Objectives- Recall elements of audit risk
- Be able to identify significant risks
- Forumlate audit procedures to address risks
- Recall the most salient elements of SAS 145
- Assess significant risks using the inherent risk spectrum
- Recognize the importance of documentation
Major Subjects
- Introducing SAS 145
- Revisiting audit risk
- Risk assessment in the SAS 145 Era
- Analyzing SAS 145
- Documentation requirements
Course Materials
Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase |
SAS 145: Modern Risk-Based Auditing Handout (1.6 MB) | Available after Purchase |
Faculty

Dr. Chris Harper, CPA, MBA Related Seminars and Products
Chris has been serving the tax and accounting needs of individuals and closely-held businesses since 1998. As a frequent speaker, he has taught a variety of continuing education courses for several state CPA societies. Chris is frequently interviewed by media outlets on a variety of financial, tax, and accounting topics.
Dates
Wed, Jun 04, 2025 - 9:00 AM to 10:48 AM EDT
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Mon, Jun 30, 2025 - 2:00 PM to 3:48 PM EDT
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Wed, Jul 02, 2025 - 9:00 AM to 10:48 AM EDT
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Mon, Jul 28, 2025 - 2:00 PM to 3:48 PM EDT
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Wed, Aug 06, 2025 - 9:00 AM to 10:48 AM EDT
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Mon, Aug 25, 2025 - 2:00 PM to 3:48 PM EDT
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Wed, Sep 03, 2025 - 9:00 AM to 10:48 AM EDT
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Mon, Sep 29, 2025 - 2:00 PM to 3:48 PM EDT
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Wed, Oct 01, 2025 - 9:00 AM to 10:48 AM EDT
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Mon, Oct 27, 2025 - 2:00 PM to 3:48 PM EDT
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Wed, Nov 05, 2025 - 9:00 AM to 10:48 AM EST
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Mon, Nov 24, 2025 - 2:00 PM to 3:48 PM EST
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Wed, Dec 03, 2025 - 9:00 AM to 10:48 AM EST
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Mon, Dec 29, 2025 - 2:00 PM to 3:48 PM EST
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Wed, Jan 07, 2026 - 9:00 AM to 10:48 AM EST
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Mon, Jan 26, 2026 - 2:00 PM to 3:48 PM EST
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Wed, Feb 04, 2026 - 9:00 AM to 10:48 AM EST
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Mon, Feb 23, 2026 - 2:00 PM to 3:48 PM EST
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Wed, Mar 04, 2026 - 9:00 AM to 10:48 AM EST
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Mon, Mar 30, 2026 - 2:00 PM to 3:48 PM EDT
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Wed, Apr 01, 2026 - 9:00 AM to 10:48 AM EDT
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Mon, Apr 27, 2026 - 2:00 PM to 3:48 PM EDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For 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
Yellow Book No
Original Recording Date 5/1/2024
Prerequisites A basic understanding of financial statement audits
Date Added to Catalog 3/12/2024
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.