SAS No. 145 At a Glance
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SAS No. 145 At a Glance

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The At a Glance about SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, summarizes how SAS No. 145 enhances certain requirements and guidance including, for example:

  • The requirements and guidance related to obtaining an understanding of the entity’s system of internal control and assessing control risk

The At a Glance also summarizes how SAS No. 145 also includes revised and new requirements including, for example:

  • A revised definition of significant risk

Download the full text of SAS No. 145 At a Glance

File name: sas-145-at-a-glance.pdf

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