The reviewer should be aware of and consider interpretive publications applicable to their audit. If the auditor does not apply audit guidance included in an applicable interpretive publication, the auditor should be prepared to explain how he or she complied with the SAS provisions covered by such audit guidance.7. Other review publications include AICPA review publications not previously mentioned; review articles in the Journal of Accountancy and other professional journals; review articles in the AICPA CPA Letter; continuing professional education programs and other educational materials, textbooks, guides, audit programs and checklists; and other audit publications from state accounting firms, other organizations and individuals. Other audit publications do not have authoritative status; however, they can help the auditor understand and apply the SAS.8. If an auditor applies guidance included in another audit publication, the auditor should satisfy himself that, in his opinion, it is relevant to the circumstances of the audit and appropriate. In determining whether another review publication is appropriate, the reviewer may consider the degree to which the publication is recognized as useful for understanding and applying the SAS and the degree to which the issuer or author is recognized as an authority. in matters of auditing. Other audit publications published by the AICPA that have been reviewed