".27 The auditor should consider applicable interpretive publications in planning and performing the audit.
.28 In applying the auditing guidance included in an other auditing publication, the auditor should, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit."
Interpretive Publications are issued under the approval of the ASB and are included in AU-C Sections; they are not auditing standards, but they provide recommendations on how to apply GAAS in special circumstances (e.g., for entities in specialized industries). Examples of Interpretive Publications are AICPA Audit and Accounting Guides and Statements of Position.
Other auditing publications have no authoritative status; however,they may help the auditor understand and apply GAAS. The auditor is not expected to be aware of the full body of other auditing publications. We can assume that anything published by the AICPA is appropriate for use by the Auditor, but the auditor must assess the relevance of other such publications based on their reputation as a credible source of information. An example of an Other Auditing Publication might be the Journal of Accountancy.
https://www.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-c-00200.pdf
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