What's Changing in Risk Assessment
Total Credits: 2 including 2 Auditing- Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing | Yellow Book
- Faculty:
- Melisa F. Galasso
- Course Levels:
- Update
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
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
IMPORTANT CPE Credit Instructions Read Before Webcast Updated 2025 (434.2 KB) | Available after Purchase |
What's Changing in Risk Assessment Handout (1.1 MB) | Available after Purchase |
Faculty

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
Mon, Mar 24, 2025 - 10:00am to 11:47am PDT
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Tue, Apr 08, 2025 - 12:00pm to 01:47pm PDT
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Wed, Apr 30, 2025 - 02:00pm to 03:47pm PDT
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Thu, May 08, 2025 - 04:00pm to 05:47pm PDT
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Tue, May 20, 2025 - 08:00am to 09:47am PDT
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Tue, Jun 03, 2025 - 10:00am to 11:47am PDT
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Thu, Jun 19, 2025 - 12:00pm to 01:47pm PDT
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Mon, Jun 30, 2025 - 02:00pm to 03:47pm PDT
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Wed, Jul 09, 2025 - 06:00am to 07:47am PDT
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Mon, Jul 28, 2025 - 08:00am to 09:47am PDT
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Fri, Aug 01, 2025 - 10:00am to 11:47am PDT
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Sat, Aug 16, 2025 - 12:00pm to 01:47pm PDT
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Fri, Sep 12, 2025 - 02:00pm to 03:47pm PDT
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Wed, Sep 24, 2025 - 06:00am to 07:47am PDT
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Fri, Oct 10, 2025 - 08:00am to 09:47am PDT
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Thu, Oct 23, 2025 - 10:00am to 11:47am PDT
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Mon, Nov 10, 2025 - 12:00pm to 01:47pm PST
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Mon, Nov 24, 2025 - 02:00pm to 03:47pm PST
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Mon, Dec 01, 2025 - 06:00am to 07:47am PST
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Wed, Dec 10, 2025 - 08:00am to 09:47am PST
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Fri, Dec 19, 2025 - 10:00am to 11:47am PST
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Sat, Jan 10, 2026 - 12:00pm to 01:47pm PST
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Fri, Jan 30, 2026 - 02:00pm to 03:47pm PST
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Mon, Feb 02, 2026 - 06:00am to 07:47am PST
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Tue, Feb 17, 2026 - 04:00pm to 05:47pm PST
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Fri, Mar 13, 2026 - 10:00am to 11:47am PDT
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Thu, Mar 26, 2026 - 12:00pm to 01:47pm PDT
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Fri, Apr 10, 2026 - 02:00pm to 03:47pm PDT
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Mon, Apr 27, 2026 - 06:00am to 07:47am PDT
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Fri, May 15, 2026 - 08:00am to 09:47am PDT
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Thu, May 28, 2026 - 10:00am to 11:47am PDT
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Fri, Jun 12, 2026 - 12:00pm to 01:47pm PDT
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Sat, Jun 20, 2026 - 02:00pm to 03:47pm PDT
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Additional Info
Basic Course Information
Prerequisites Prior experience with AU-C 315Advanced 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 PolicyPlease 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.