Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 23

Interpretive publications are not auditing standards, but are recommendations, issued under the authority of the ASB, on how to apply GAAS in specific circumstances, including engagements for entities in specialized industries. Interpretive publications are not auditing standards. They consist of the following:

 Auditing Interpretations of AU-C sections, listed in each chapter of this book that has a related Interpretation.

 AICPA Audit and Accounting Guides and Statements of Position, listed in Appendix B of this book.

(AU-C 200.A81)

Auditors should consider interpretive publications that apply to their audits.