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SAS 144-145: Specialists, Pricing Sources, and Risk Assessment Standards

Auditing

SAS 144-145: Specialists, Pricing Sources, and Risk Assessment Standards

Course 11252A · 2 hrs · CPA

Designed for auditors navigating the nuances of SAS No. 144 and SAS No. 145, this course covers two significant updates to audit practice. SAS No. 144 clarifies how auditors should work with specialists and use pricing information from external sources, amending several existing AU-C sections. SAS No. 145 takes a deeper look at understanding the entity and its environment, with updated guidance on assessing risks of material misstatement. Together, these standards strengthen the foundation of a well-planned, risk-focused audit.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
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NASBA Area: Auditing

CPE requirements: See your state's CPE requirements

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SAS 144-145: Specialists, Pricing Sources, and Risk Assessment Standards
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