AICPA Statement on Auditing Standards No. 145
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AICPA Statement on Auditing Standards No. 145

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SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, enhances the requirements and guidance on identifying and assessing the risks of material misstatement, in particular the areas of understanding the entity’s system of internal control and assessing control risk. The SAS also includes extensive guidance regarding the use of information technology (IT) and the consideration of IT general controls. Finally, the SAS revises the definition of significant risks, includes new guidance on

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File name: sas-145.pdf

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