One size does not fit all clients: SAS No. 145 on scalability

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One size does not fit all clients: SAS No. 145 on scalability

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Understand the opportunities to maximize efficiency in your audits of less-complex entities. SAS No. 145 will tell you that risk assessment is not a one-size-fits-all proposition and provides opportunities to scale work throughout the process.
Source: JOA News
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