SAS 145: Modern Risk-Based Auditing
Total Credits: 2 including 2 Auditing - Technical
- Average Rating:
- 23
- 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, Apr 30, 2025 - 01:00pm to 02:48pm EDT
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Wed, May 07, 2025 - 09:00am to 10:48am EDT
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Tue, May 20, 2025 - 02:00pm to 03:48pm EDT
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Wed, Jun 04, 2025 - 09:00am to 10:48am EDT
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Mon, Jun 30, 2025 - 02:00pm to 03:48pm EDT
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Wed, Jul 02, 2025 - 09:00am to 10:48am EDT
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Mon, Jul 28, 2025 - 02:00pm to 03:48pm EDT
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Wed, Aug 06, 2025 - 09:00am to 10:48am EDT
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Mon, Aug 25, 2025 - 02:00pm to 03:48pm EDT
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Wed, Sep 03, 2025 - 09:00am to 10:48am EDT
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Mon, Sep 29, 2025 - 02:00pm to 03:48pm EDT
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Wed, Oct 01, 2025 - 09:00am to 10:48am EDT
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Mon, Oct 27, 2025 - 02:00pm to 03:48pm EDT
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Wed, Nov 05, 2025 - 09:00am to 10:48am EST
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Mon, Nov 24, 2025 - 02:00pm to 03:48pm EST
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Wed, Dec 03, 2025 - 09:00am to 10:48am EST
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Mon, Dec 29, 2025 - 02:00pm to 03:48pm EST
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Wed, Jan 07, 2026 - 09:00am to 10:48am EST
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Mon, Jan 26, 2026 - 02:00pm to 03:48pm EST
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Wed, Feb 04, 2026 - 09:00am to 10:48am EST
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Mon, Feb 23, 2026 - 02:00pm to 03:48pm EST
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Wed, Mar 04, 2026 - 09:00am to 10:48am EST
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Mon, Mar 30, 2026 - 02:00pm to 03:48pm EDT
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Wed, Apr 01, 2026 - 09:00am to 10:48am EDT
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Mon, Apr 27, 2026 - 02:00pm to 03:48pm 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.
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