Auditing Interpretations

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: