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Live Webcast Replay

SAS 145 - Risk Assessment


Total Credits: 1 including 1 Auditing- Technical

Average Rating:
Not yet rated
Categories:
ACPEN Industry Institute |  Accounting and Auditing |  Yellow Book
Faculty:
Melisa F. Galasso
Course Levels:
Basic
Duration:
1 Hour
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. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.

Basic Course Information

Learning Objectives
  • Identify changes to AU-C 315
  • Recognize key components of the new risk assessment standard

Major Subjects
  • SAS 145
  • Yellowbook
  • Auditing

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

Fri, Jun 13, 2025 - 2:00 PM to 2:58 PM CDT
Tue, Jun 17, 2025 - 4:00 PM to 4:58 PM CDT
Tue, Jul 01, 2025 - 8:00 AM to 8:58 AM CDT
Sat, Jul 19, 2025 - 10:00 AM to 10:58 AM CDT
Mon, Aug 11, 2025 - 12:00 PM to 12:58 PM CDT
Fri, Aug 22, 2025 - 2:00 PM to 2:58 PM CDT
Fri, Sep 05, 2025 - 4:00 PM to 4:58 PM CDT
Wed, Sep 17, 2025 - 8:00 AM to 8:58 AM CDT
Sat, Oct 04, 2025 - 10:00 AM to 10:58 AM CDT
Tue, Oct 14, 2025 - 12:00 PM to 12:58 PM CDT
Mon, Nov 03, 2025 - 2:00 PM to 2:58 PM CST
Wed, Nov 19, 2025 - 2:00 PM to 2:58 PM CST
Fri, Dec 05, 2025 - 8:00 AM to 8:58 AM CST
Tue, Dec 16, 2025 - 6:00 PM to 6:58 PM CST
Sat, Dec 27, 2025 - 12:00 PM to 12:58 PM CST
Fri, Jan 02, 2026 - 2:00 PM to 2:58 PM CST
Fri, Jan 16, 2026 - 4:00 PM to 4:58 PM CST
Fri, Feb 13, 2026 - 8:00 AM to 8:58 AM CST
Tue, Feb 24, 2026 - 10:00 AM to 10:58 AM CST
Tue, Mar 03, 2026 - 6:00 PM to 6:58 PM CST
Mon, Mar 16, 2026 - 2:00 PM to 2:58 PM CDT
Sat, Apr 04, 2026 - 4:00 PM to 4:58 PM CDT
Wed, Apr 15, 2026 - 8:00 AM to 8:58 AM 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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