Transcription of 1666 K Street, NW www.pcaobus
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1666 K Street, NW www.pcaobus
1666 K Street, NW Washington, 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 THE AUDITOR'S REPORT ON AN audit OF FINANCIAL STATEMENTS WHEN THE AUDITOR EXPRESSES AN UNQUALIFIED OPINION AND RELATED AMENDMENTS TO PCAOB standards ) ) ) ) ) ) ) ) ) ) PCAOB Release No. 2017-001 June 1, 2017 PCAOB Rulemaking Docket Matter No. 034 Summary: The Public Company Accounting Oversight Board ("PCAOB" or "Board") is adopting a new standard, The Auditor's Report on an audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, that will replace portions of AS 3101, Reports on Audited Financial Statements. The remaining portions of AS 3101 will be redesignated as AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances.
adopting a new standard, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified ... E. Form of the Auditor's Report ...
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