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PCAOB AS 1105: Enhancing Audit Evidence is a key auditing standard that focuses on effective audit procedures that create comprehensive audit evidence.


The PCAOB AS 1105 places significant emphasis on audit evidence, which encompasses all information utilized by auditors to form the conclusions that are the basis of their auditor opinions. Under PCAOB AS 1105 there is guidance in creating effective audit procedures, using professional judgement in auditing, audit evidence collection, and making sure that revevance and reliability of the audit evidence is documented.


Audit evidence comprises information that both supports and corroborates management's assertions concerning the financial statements or internal control over financial reporting, as well as information that challenges or contradicts such assertions.


This PCAOB AS 1105 delves into the critical aspects of audit evidence, including:

  • The audit evidence collection process conducted by auditors
  • The importance of sufficient, revelance and reliabilty of audit evidence
  • Establishing a reasonable basis for forming an opinion


Join us for this timely, two-hour morning CPE training event designed for CPA firm staff members who are responsible for PCAOB audit standard implementation. Attendees will gain practical insights into incorporating the requirements of PCAOB AS 1105 into their auditing workpapers effectively.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB) and receive a certificate of completion, validating their proficiency in applying PCAOB AS 1105.


Don't miss this opportunity to enhance your understanding of audit evidence and its role in forming reliable audit opinions. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 1105: Audit Evidence

  • Offered every six weeks on Tuesdays at 10:00 a.m. to 12:00 p.m. Central Time in two CPE-Credit event.

    We can schedule private events on your timetable for two or more attendees. Bring this event on AS 1105 to your audit team.

    NASBA Program Disclosure

    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

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