AIGPA Issues Auditing Interpretations.

• Position: American Institute of Certified Public Accountants - Brief article

The AICPA's Auditing Standards Board has issued three auditing interpretations:

* Interpretation No. 2, -Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan," of AU-C sec. 500, Audit Evidence

* Interpretation No. 1, "Auditor of Participating Employer in a Governmental Pension Plan," of AU-C sec. 600, Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors)

* Interpretation No. 1, "Auditor of...