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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. All of our instructors have Big 4 audit experience in leading audit teams to forming opinions.


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.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.


Don't miss this opportunity to enhance your understanding of delivering a qualified opinion on the audit results under PCAOB AS 3105. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 3105: Auditor's Qualified Opinion

  • Offered every six weeks on Wednesdays 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 3105 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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