Brad takes a more in-depth look at SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, which is effective for calendar 2023 audits.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• AICPA Statement on Auditing Standards No. 145
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group