30 Jan PCAOB’s Auditing Standard (AS) 3101: The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an U
PCAOB's Auditing Standard (AS) 3101: The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion provides practitioners with guidance for the determination, communication, and documentation of critical audit matters (CAMs), including the requirements for discussion in the auditor's...