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Course Catalog > Professional Development > Governmental Auditing > 2024 Governmental Auditing Seminars - Florence, AL

Making Risk Assessments Work: Connecting Risk with Procedures   

AU-C 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, has been revised and the effective date is periods ending on or after December 15, 2023.  After 15 years of risk assessment requirements, many auditors still struggle with applying the standards and connecting their judgments about risks with the extent of the auditing procedures necessary.  This course will assist auditors at all levels in understanding the new responsibilities and responding to those risks.

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