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The auditor should be aware of and consider auditing interpretations applicable to his or her audit. If the auditor does not apply the auditing guidance included in an applicable auditing interpretation, the auditor should be prepared to explain how he or she complied with the provisions of the auditing standard addressed by such auditing guidance.
The following is a list of PCAOB auditing interpretations for audits of financial statements for fiscal years ending on or after December 15, 2020. Downloadable PDF booklets of the auditing interpretations that are effective for audits of this and other periods are also available:
- PCAOB auditing interpretations for audits of financial statements for fiscal years ending on or after Dec. 15, 2020
- PCAOB auditing standards, as reorganized beginning Dec. 31, 2016, for audits of financial statements for fiscal years ending before Dec. 15, 2020
Interpretations
- AI 10: Part of the Audit Performed by Other Independent Auditors: Auditing Interpretations of AS 1205
- AI 11: Using the Work of a Specialist: Auditing Interpretations
- AI 12: Communications About Control Deficiencies in an Audit of Financial Statements: Auditing Interpretations of AS 1305
- AI 13: Illegal Acts by Clients: Auditing Interpretations of AS 2405
- AI 15: Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of AS 2415
- AI 17: Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of AS 2505
- AI 18: Consideration of an Entity's Use of a Service Organization: Auditing Interpretations of AS 2601
- AI 19: Required Supplementary Information: Auditing Interpretations of AS 2705
- AI 20: Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of AS 2710
- AI 21: Management Representations: Auditing Interpretations of AS 2805
- AI 22: Subsequent Discovery of Facts Existing at the Date of the Auditor's Report: Auditing Interpretations of AS 2905
- AI 23: Departures from Unqualified Opinions and Other Reporting Circumstances: Auditing Interpretations of AS 3105
- AI 24: Special Reports: Auditing Interpretations of AS 3305
- AI 25: Association with Financial Statements: Auditing Interpretations of AS 3320
- AI 26: Responsibilities Regarding Filings Under Federal Securities Statutes: Auditing Interpretations of AS 4101
- AI 27: Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of AS 6101
- AI 28: Evidential Matter Relating to Income Tax Accruals: Auditing Interpretations