PCAOB Auditing Standard 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion establishes requirements regarding the auditor's opinion after providing a financial audit.

The auditor's report contains either an expression of opinion on the financial statements or an assertion that an opinion cannot be expressed.

This standard establishes requirements regarding the content of the auditor's written report when the auditor expresses an unqualified opinion on the financial statements.

This standard establishes the requirements regarding the reporting of critical audit matters relating to the audit of the financial statements.

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 how to properly address the audit report for an unqualified opinion and the effects of the Auditing Standard on the auditing workpapers.

Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

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