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PCAOB AS 3105: Auditor's Qualified Opinion

PCAOB AS 3105: Auditor's Qualified Opinion

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.

  • Details on Event Presentation

    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

  • 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 Issues 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

  • Summary of the Subject Matter

    The CPE event on PCAOB AS 3105: Auditor's Qualified Opinion is a comprehensive exploration of the standards and considerations surrounding the issuance of a qualified opinion by auditors. This event aims to equip attendees with a deep understanding of the criteria, procedures, and professional judgment necessary when expressing a qualified opinion in adherence to PCAOB AS 3105.

    Attendees can expect to delve into the nuances of auditor responsibilities, the evaluation of financial statement misstatements, and the essential factors that lead to the issuance of a qualified opinion. Through this in-depth examination, participants will gain valuable insights into the complexities and implications of issuing a qualified opinion as per PCAOB AS 3105.

    By attending this event, professionals can enhance their proficiency in critically assessing and communicating instances where a qualified opinion is warranted, ensuring a robust grasp of the regulatory landscape and best practices within the realm of auditing.

  • Authoritative Sources

    After attending the CPE event on PCAOB AS 3105: Auditor's Qualified Opinion, expanding your knowledge with authoritative sources can provide valuable insights into this complex subject matter. Here are some reputable sources, along with their web links, to further enhance your understanding:

    • PCAOB Official Standards and Resources
      • The PCAOB's official standards and resources offer comprehensive guidance on the criteria and considerations involved in expressing a qualified opinion as an auditor. This can provide detailed insights into the specific requirements and procedures outlined in AS 3105.
    • - Amendments to AS 3105
      • Exploring the amendments to AS 3105 and the corresponding regulatory implications can offer additional perspectives and insights, ensuring a comprehensive understanding of the industry best practices related to the issuance of a qualified opinion.
    • AICPA - Statement on Auditing Standards 134
      • Delving into the AICPA's resources, particularly those related to auditor reporting and departures from unqualified opinions, can enrich your understanding of the practical application of AS 3105 and the relevant auditing standards.

    By delving into these authoritative sources, you can deepen your expertise in the nuances of issuing a qualified opinion as an auditor, ensuring that you are equipped with comprehensive insights to navigate the complexities of this regulatory landscape effectively.

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