The following outlines the three levels of authority for auditing; attestation; and preparation, compilation, and review publications.
AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards, sets forth the following three types of auditing publications and their authority:
Auditing standards: Authoritative per the “Compliance With Standards Rule” of the AICPA Code of Professional Conduct (ET sec. 1.310.001 and 2.310.001).
Interpretive publications: Issued