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Statement on Auditing Standards No. 104 - No. 111 Risk Assessment Standards

Gain a better understanding of how the risk assessment standards affect audit practice.

In the 1990s, the auditing profession was affected by several allegations of audit failure. In response, the auditing profession looked into ways to improve the audit process. That led to a very extensive study that recommended, among other things, that the Auditing Standards Board (ASB) of the AICPA undertake a project to address issues with respect to assessing and responding to the risks of material misstatement (whether caused by error or fraud). This project culminated in the issuance of SASs 104-111, often referred to as the suite 'risk assessment standards.' Collectively, the risk assessment standards establish standards and provide guidance concerning the auditor's assessment of the risks of material misstatement (whether caused by fraud or error) in a non-issuer financial statement audit; design and performance of tailored audit procedures to address assessed risks; audit risk and materiality; planning and supervision; and audit evidence.

Runtime: 89 minutes
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Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Provide an Overview of SASs 104-111

Discuss Changes to SASs 104-111 Since Their Original Issuance

Highlight Post-Implementation Issues and Plans to Amend the Standards

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on January 31, 2019.

Call 1-866-352-9540 for further credit information.

  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MO CLE 1.8
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • UT CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MO CLE 1.8
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • UT CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Hiram Hasty, CPA

AICPA

  • Associate director, audit and attest team of the AICPA; the audit and attest team supports the standard setting activities of the ASB, a senior technical committee of the AICPA responsible for the promulgation of audit, attestation, and quality control standards for non-issuers
  • Staff responsible for the issuance of SASs 104111 and all the supporting implementation guidance, including an audit guide, audit risk alert, presentations at conferences, and technical questions and answers
  • Technical advisor to the AICPA member of the International Auditing and Assurance Standards Board
  • CPA and member of the New York State Society of CPAs
  • Can be contacted at 212-596-6011 or [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 404822
Published 2019
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