CCH Learning Center

SAS 104, SAS 105, and SAS 111: Additional Risk Assessment Standards

This course summarizes the smaller three Standards in the Risk Assessment suite:

• SAS 104, Amendment to SAS 1, "Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work)."
• SAS 105, Amendment to SAS 95, "Generally Accepted Auditing Standards."
• SAS 111, Amendment to SAS 39, "Audit Sampling."

These Statements consist largely of technical amendments and definitions to create consistency between the new Standards and existing Standards.

The course covers the unconditional and presumptively mandatory requirements of the three Standards, then reviews each Standard individually.