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 determinati


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 after a while direction for the determinati