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DTSTAMP:20260405T214026Z
DTSTART:20260624T180000Z
DTEND:20260624T204900Z
LOCATION: Online
SUMMARY: Measuring Audit Risks
DESCRIPTION: In order not to perform an excessive number of audit procedures (over audit) auditors must perform procedures in order to determine in what areas are there weak internal controls that could result in a risk that the financial statements would be materially misstated and not be detected.  SAS No. 122\, AU 300 &ndash\; 499\, Measuring Audit Risk provides guidance as well as required procedures that must be performed in every audit in order to determine the risk of material misstatement.  No longer can the auditor state that they assess the risk of material misstatement at maximum without having a basis for making such assessment.  As a result\, the standards now require that the auditor make such an assessment of a material misstatement of the financial statement on every audit in order to have a basis for such assessment.  This program is an overview of the statement documentation requirements in assessing such a risk\n 
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