Auditing Interpretations of Statements on Auditing Standards (SASs) are Interpretative Publications pursuant to AU section 150, Generally Accepted Auditing Standards. Interpretive Publications are recommendations on the application of the SASs in specific circumstances, including engagements for entities in specialized industries. Interpretive Publications are issued under the authority of the Auditing Standards Board.

The auditor should identify Interpretive Publications applicable to his or her audit. If the auditor does not apply the auditing guidance included in an applicable Interpretive Publication, the auditor should be prepared to explain how he or she complied with the SAS provisions addressed by such auditing guidance.

• Interpretation Nos. 1–4 of AU Section 325
  
  

  —	Communicating Deficiencies in Internal Control Over Compliance in an Office of Management and Budget Circular A-133 Audit (Issued June 2007; Revised March 2010)
  —	Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Participants in Office of Management and Budget Single Audit Pilot Project (Issued November 2009; Revised: March 2010)
  —	Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Auditors That Are Not Participants in Office of Management and Budget Pilot Project (Issued November 2009; Revised: March 2010)
  —	Appropriateness of Identifying No Significant Deficiencies or No Material Weaknesses in an Interim Communication (Issued November 2009; Revised: March 2010)