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.

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.

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

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