- Key requirements and implications of SAS 145 for employee benefit plan audits. - How SAS 145's focus on professional skepticism and audit evidence impacts the planning and execution of employee benefit plan engagements. - Strategies to implement SAS 145 effectively.
Learning Objectives
- Upon completion of this course, you'll be able to:
- Analyze the key requirements and implications of SAS 145 for employee benefit plan audits, including enhanced risk assessment procedures and documentation standards.
- Evaluate how SAS 145's focus on professional skepticism and audit evidence impacts the planning and execution of employee benefit plan engagements.
- Develop strategies to implement SAS 145 effectively, addressing common audit challenges and improving compliance with the updated standards.
Major Topics
- Key requirements and implications of SAS 145 for employee benefit plan audits.
- How SAS 145's focus on professional skepticism and audit evidence impacts the planning and execution of employee benefit plan engagements.
- Strategies to implement SAS 145 effectively.
