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PCAOB Auditing Standard 3105: Auditor's Qualified Opinion

Being offered twice a quarter on Fridays at 1:00 p.m. to 3:00 p.m. Central Time.

PCAOB Auditing Standard 3105: Departures from Unqualified Opinions and Other Reporting Circumstances establishes requirements regarding the auditor's opinion after providing a financial audit which has led the auditor to qualify their opinion.

This event deals with the auditor's report which contains a qualified opinion on the financial statements, adverse opinion or a disclaimer of opinion.

This standard establishes requirements regarding the content of the auditor's written report for a number of circumstances when the auditor has to express a qualified opinion on the financial statements which are under review.

This timely, two hour morning CPE training event is designed for the CPA firm staff members who will be working on PCAOB regulated audits. The attendees will learn comply with this Auditing Standard and how it should be reflected in the auditing workpapers.


The retail cost of the online 2 CPE internal auditor training event is $120 per attendee.



Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

Program Level of Understanding: Basic
Prerequisites: None
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Auditing
CPE Credits: 2, based on 50 minutes of instruction per hour

CPE Event Highlights

The objective of this event is to clearly define for the auditor how to present their conclusion when a qualified opinion is appropriate for a financial statement audit. The training covers details on how a written audit report is structured to express a departure from an unqualified opinion.


Learning Objectives

Attendees will:

  • Understand the PCAOB's Audit Standard 3105.

  • Attendees will understand how to structure a departure from an unqualified opinion in the auditor's report.


Key Items on the Agenda

Introductions and Administrative Items

  • Introductions

  • What is the "PCAOB Auditing Standards" context?

  • What are the Five Major Audit Standard Sections

  • What is in Section 3100: Auditor Reporting

Section 1 - Auditing Standard 3105 - Departures from an Unqualified Opinion

  • Introduction to the Standard

  • Departures from Unqualified Opinions

  • Qualified opinion

  • Adverse opinion

  • Disclaimer of opinion

Section 2 - Going Forward and Summary

  • PCAOB Inspections Observations on Section 3105

  • PCAOB Guidance on AS 3105