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PCAOB AS 1105: Audit Evidence

PCAOB AS 1105: Audit Evidence

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.

  • Details on Event Presentation


    Being offered on Wednesdays every six weeks at 10:00 a.m. to 12:00 noon Central Time.

  • CPE Event Highlights

    Based on the relevant professional literature and PCAOB Auditing Standards:

    • Gathering and recording audit evidence is a complex process,

    • Selecting audit evidence requires substantial professional judgment,

    • Audit evidence has to properly support the determination of the facts.


  • Learning Objectives

    Attendees will:

    • Improve their efficiency and effectiveness

    • Understand what is sufficient audit evidence

    • Know how to respond to risk of material misstatement
    • Apply effective substantive audit procedures

    • See the need for supervision
    • Understand the PCAOB documentation requirements

  • Key Issues on the Agenda

    Introductions and Administrative Items
    Section 1 - Definitions and Concepts

    • Audit Evidence
    • Sufficiency
    • Appropriateness
    • Audit Assertions
    • Procedures for Obtaining
    • Characteristics of Audit Evidence

    Section 2 - PCAOB Audit Evidence Standard

    • Introduction
    • Objective
    • Sufficient Appropriate Audit Evidence
    • Financial Statement Assertions
    • Audit Procedures
    • Testing to Obtain Audit Evidence
    • Inconsistency

    Section 3 - Going Forward

  • 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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