- AI 28: Evidential Matter Relating to Income Tax Accruals: Auditing Interpretations
- AI 27: Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of AS 6101
- AI 26: Responsibilities Regarding Filings Under Federal Securities Statutes: Auditing Interpretations of AS 4101
- AI 25: Association with Financial Statements: Auditing Interpretations of AS 3320
- AI 24: Special Reports: Auditing Interpretations of AS 3305
- AI 23: Departures from Unqualified Opinions and Other Reporting Circumstances: Auditing Interpretations of AS 3105
- AI 22: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report: Auditing Interpretations of AS 2905
- AI 21: Management Representations: Auditing Interpretations of AS 2805
- AI 20: Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of AS 2710
- AI 19: Required Supplementary Information: Auditing Interpretations of AS 2705
- AI 18: Consideration of an Entity's Use of a Service Organization: Auditing Interpretations of AS 2601
- AI 17: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of AS 2505
- AI 15: Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of AS 2415
- AI 13: Illegal Acts by Clients: Auditing Interpretations of AS 2405
- AI 12: Communications About Control Deficiencies in an Audit of Financial Statements: Auditing Interpretations of AS 1305
- AI 11: Using the Work of a Specialist: Auditing Interpretations
- AI 10: Part of the Audit Performed by Other Independent Auditors: Auditing Interpretations of AS 1205
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