Recently issued auditing interpretations
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Recently issued auditing interpretations

6 months ago · 1 min read

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Auditing interpretations of generally accepted auditing standards (GAAS) are interpretive publications, as defined in AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards. Interpretive publications are recommendations on the application of GAAS in specific circumstances, including engagements for entities in specialized industries.

An interpretive publication is issued under the authority of the AICPA Auditing Standards Board (ASB) after all ASB members have been provided an

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