Risk Assessment under SAS 145 - American Institute of CPAs
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Join EBPAQC Executive Committee Chair Debbie Smith and AICPA Senior Director Carl Mayes for a discussion of SAS 145 and its impacts on your upcoming EBP audits.
Learning Objectives:
Identify the key provisions of SAS 145
Distinguish the new risk assessment standards from the existing standards
Apply the new standards to audits of employee benefit plans