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PCAOB Auditing Standard 1105: Enhancing Audit Evidence and Opinions


The PCAOB Auditing Standard 1105 places significant emphasis on audit evidence, which encompasses all information utilized by auditors to form the conclusions forming the basis of their opinions.


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 Auditing Standard delves into the critical aspects of audit evidence, including:

  • The gathering process conducted by auditors
  • The importance of sufficient and appropriate 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 engaged in PCAOB regulated audits. Attendees will gain practical insights into incorporating the requirements of Auditing Standard 1105 into their auditing workpapers effectively.


Each participant will earn 2 CPE hours (YB) and receive a certificate of completion, validating their proficiency in applying Auditing Standard 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.

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