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Live Webcast Replay

What's Changing in Risk Assessment


Total Credits: 2 including 2 Auditing- Technical

Average Rating:
   0
Categories:
ACPEN Industry Institute |  Accounting and Auditing |  Yellow Book
Faculty:
Melisa F. Galasso
Course Levels:
Update
Duration:
2 Hours
License:
Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. The audit standard amends AU-C 315, including many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315. Attendees will have an opportunity to evaluate the impact on audit methodology and documentation.

Basic Course Information

Learning Objectives
  • Recall changes to risk assessment requirements
  • Identify impact of SAS 145 on audit methodology

Major Subjects
  • Auditing
  • Yellowbook

Course Materials

Faculty

Melisa F. Galasso's Profile

Melisa F. Galasso Related Seminars and Products

Founder and CEO

Galasso Learning Solutions LLC


Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical acconting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.

 


Dates

Tue, Jun 03, 2025 - 12:00 PM to 1:47 PM CDT
Thu, Jun 19, 2025 - 2:00 PM to 3:47 PM CDT
Mon, Jun 30, 2025 - 4:00 PM to 5:47 PM CDT
Wed, Jul 09, 2025 - 8:00 AM to 9:47 AM CDT
Mon, Jul 28, 2025 - 10:00 AM to 11:47 AM CDT
Fri, Aug 01, 2025 - 12:00 PM to 1:47 PM CDT
Sat, Aug 16, 2025 - 2:00 PM to 3:47 PM CDT
Fri, Sep 12, 2025 - 4:00 PM to 5:47 PM CDT
Wed, Sep 24, 2025 - 8:00 AM to 9:47 AM CDT
Fri, Oct 10, 2025 - 10:00 AM to 11:47 AM CDT
Thu, Oct 23, 2025 - 12:00 PM to 1:47 PM CDT
Mon, Nov 10, 2025 - 2:00 PM to 3:47 PM CST
Mon, Nov 24, 2025 - 4:00 PM to 5:47 PM CST
Mon, Dec 01, 2025 - 8:00 AM to 9:47 AM CST
Wed, Dec 10, 2025 - 10:00 AM to 11:47 AM CST
Fri, Dec 19, 2025 - 12:00 PM to 1:47 PM CST
Sat, Jan 10, 2026 - 2:00 PM to 3:47 PM CST
Fri, Jan 30, 2026 - 4:00 PM to 5:47 PM CST
Mon, Feb 02, 2026 - 8:00 AM to 9:47 AM CST
Tue, Feb 17, 2026 - 6:00 PM to 7:47 PM CST
Fri, Mar 13, 2026 - 12:00 PM to 1:47 PM CDT
Thu, Mar 26, 2026 - 2:00 PM to 3:47 PM CDT
Fri, Apr 10, 2026 - 4:00 PM to 5:47 PM CDT
Mon, Apr 27, 2026 - 8:00 AM to 9:47 AM CDT
Fri, May 15, 2026 - 10:00 AM to 11:47 AM CDT
Thu, May 28, 2026 - 12:00 PM to 1:47 PM CDT
Fri, Jun 12, 2026 - 2:00 PM to 3:47 PM CDT
Sat, Jun 20, 2026 - 4:00 PM to 5:47 PM CDT

Additional Info

Basic Course Information

Prerequisites Prior experience with AU-C 315
Advanced Preparation  None
Designed For

Accounting Professionals


Original Recording Date 02/2025
Yellow Book Yes
Course Developer Galasso Learning Solutions
Date Added to Catalog 2/2025

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


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


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


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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