All of the following statements are true regarding auditing standards except : $20000$ separate auditing standards have been developed for the audits of U$.$S$.$ governmental entities and foreign entities Interpretive Publications $,$ which are officially considered less authoritative and less binding than auditing standards $,$ are included as part of auditing standards $.$ Auditing Standards issued by the PCAOB serve as an appropriate source of standards for the audits of issuers $.$ departures from auditing standards that impose presumptively mandatory requirements on auditors are not permitted under any circumstances