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| Objectives | ||||||||
| To enable practitioners to understand the currently effective risk assessment requirements in AICPA SAS's. | ||||||||
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| Highlights | ||||||||
| * Revised Risk Assessment Audit Guide issued in Oct. 2016 * Key concepts in the auditor's risk assessment process * Overview of the AICPA's risk assessment requirements * Covers new documentation standard - AU-C 230 * Understanding the entity and its environment - new AU-C 315 * Audit strategies and audit plans * Planning and performing risk assessment procedures * Performing further audit procedures * Evaluating audit findings and audit evidence * Discusses documentation techniques, including actual example for a NPO * Application of I/C concepts to small & midsized entities * Includes case exercise involving risk assessments for a small municipality * Reviews AICPA Technical Practice Aids addressing inherent risk, control risk and internal control * Updated for SAS 122 (the "Super SAS") | ||||||||
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| Who Should Attend | ||||||||
| Auditors who desire a thorough understanding of the revised AICPA's Guidance for Risk Assessment SAS's and the impact on the performance and documentation of their audits | ||||||||
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