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NAME:SAS No. 122\, AU 315\, Understanding the Entity and Its Environment an
 d Assessing the Risks of Material Misstatement
X-WR-CALNAME:SAS No. 122\, AU 315\, Understanding the Entity and Its Enviro
 nment and Assessing the Risks of Material Misstatement
BEGIN:VTIMEZONE
TZID:America/Chicago
BEGIN:STANDARD
DTSTART:20251102T010000
TZOFFSETFROM:-0500
TZOFFSETTO:-0600
END:STANDARD
BEGIN:DAYLIGHT
DTSTART:20260308T010000
TZOFFSETFROM:-0600
TZOFFSETTO:-0500
END:DAYLIGHT
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BEGIN:VTIMEZONE
TZID:UTC
BEGIN:STANDARD
DTSTART:20250711T151925
TZOFFSETFROM:+0000
TZOFFSETTO:+0000
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BEGIN:VEVENT
UID:69d5207d9621e
DTSTAMP:20260407T151925Z
SUMMARY:SAS No. 122\, AU 315\, Understanding the Entity and Its Environment
  and Assessing the Risks of Material Misstatement
URL:https://alabama.cpa/catalog/events/7616965-sas-no-122-au-315-understand
 ing-the-entity-and-its-environment-and-assessing-the-risks-of-material-mis
 statement-2026-26-02
DTSTART;TZID=America/Chicago:20260226T090000
DTEND;TZID=America/Chicago:20260226T123000
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END:VCALENDAR