How SAS Nos. 134-145 Improve Risk-Based Audits
How SAS Nos. 134-145 Improve Risk-Based Audits
CPE Credit:
4
Overview
Description:
Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Field of Study:
Auditing (4.0 CPE)
Instructor

Instructor:
Jennifer F. Louis, CPA
Additional Details
Who should attend:
Anyone with financial statement audit responsibilities
Program Level:
Basic
Program Content:
The major topics that will be covered in this class include:
- Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
- Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
- Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
- New definitions and requirements related to identifying and evaluating risks of material misstatement
- Other important matters contained in SAS Nos. 134-145
Learning Objectives:
After attending this presentation you will be able to…
- Identify new requirements related to audit reporting and required by-product communications
- Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards
- Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process
- Recall significant new requirements of SAS Nos 134-145
Prerequisites:
None
Advanced Preparation:
None
Developed By:
Emergent Solutions Group LLC
Format:
Group-Internet-Based
Course Code:
ESJLSAS4
Our Partners






























NASBA Sponsor

How SAS Nos. 134-145 Improve Risk-Based Audits
Course Code:
ESJLSAS4
Program Level:
Basic
Description:
Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in SAS Nos. 134-145.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Program Content:
The major topics that will be covered in this class include:
- Key changes to audit report elements intended to improve the understandability of the nature and results of financial statement audits
- Enhanced required by-product communications with management and those charged with governance to promote more reliable financial statements
- Clarifications related to obtaining sufficient and appropriate audit evidence, including significant unusual transactions, related parties, going concern uncertainty, and accounting estimates
- New definitions and requirements related to identifying and evaluating risks of material misstatement
- Other important matters contained in SAS Nos. 134-145
Learning Objectives:
After attending this presentation you will be able to…
- Identify new requirements related to audit reporting and required by-product communications
- Recall core concepts fundamental to obtaining sufficient and appropriate audit evidence in compliance with recently-issued auditing standards
- Recognize recent clarifications and enhancements made to improve the quality of the risk-based audit process
- Recall significant new requirements of SAS Nos 134-145
Who should attend:
Anyone with financial statement audit responsibilities
Developed By:
Emergent Solutions Group LLC
Instructor:
Jennifer F. Louis, CPA
CPE Credit:
4
Field of Study:
Auditing (4.0 CPE)
Prerequisites:
None
Advanced Preparation:
None
Format:
Group-Internet-Based
OR
Register By Phone: Call 877.370.2220 and press “1” for the webinar hotline to register
Price
Single Registration
$149.00
Upcoming Dates
- 5/22/2025 @ 11:00 AM
- 6/2/2025 @ 2:00 PM
- 6/17/2025 @ 12:00 PM
- 7/8/2025 @ 12:00 PM
- 7/29/2025 @ 11:00 AM
- 8/9/2025 @ 9:00 AM
- 8/22/2025 @ 12:00 PM
- 9/8/2025 @ 12:00 PM
- 9/9/2025 @ 11:00 AM
- 10/9/2025 @ 2:00 PM
- 10/29/2025 @ 1:00 PM
- 11/4/2025 @ 12:00 PM
- 11/4/2025 @ 1:30 PM
- 12/9/2025 @ 9:30 AM
- 12/9/2025 @ 11:00 AM
- 1/6/2026 @ 2:00 PM
- 1/7/2026 @ 9:30 AM
- 2/3/2026 @ 9:00 AM
- 2/4/2026 @ 11:00 AM
- 3/2/2026 @ 9:30 AM
- 3/20/2026 @ 12:00 PM
- 4/1/2026 @ 1:30 PM
- 4/3/2026 @ 11:30 AM
All times are Eastern Time Zone