AICPA Auditing Interpretations
- Interpretation No. 2, “Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 500, Audit Evidence
- Interpretation No. 1, “Auditor of Participating Employer in a Governmental Pension Plan,” of AU-C section 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
- Interpretation No. 1, “Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 805, Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
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