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Expert Analysis

Inside PCAOB's New Standard For Audit Reports

By Kelly Babson (July 7, 2017, 10:49 AM EDT) -- The Public Company Accounting Oversight Board on June 1, 2017, adopted a new auditor reporting standard, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, or AS 3101, which retains the existing binary pass/fail auditor's opinion, but, together with related amendments to existing auditing standards, makes significant changes to the nature and scope of the auditor's required disclosures about matters specific to the particular audit....

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