Well, you can tell from my post earlier that I am opposed to doing anything "extra" just to meet the standard. But...the 2015 standard does require that you identify interested parties. So whether we did it on our own (which we did) or a consultant or auditor told us it had to be done, it still had to be done. So it would not have been questionable or overreaching coming from either source. If you can't identify your interested parties, you do not meet the requirements of the 2015 standard. That's just a fact.
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There is no record keeping attached to this clause so a list isn't needed unless you determine one is needed.
Any company that has been in business knows who their interested parties are. The standard does not and no auditor should be asking for a list or for you to recite all of them.
AS9100D requires that you have documented information about them, but guidance from there says that such a list can be by category rather by individual names. A list of such categories could include: customers, suppliers, and regulatory bodies.
The appendix to ISO 9001 and AS9100 states clearly that it is up to you to determine who the relevant interested parties are and what of their requirements are pertinent to your quality management system. This is YOUR choice, not an auditors.
So make meeting this requirement as easy as you want while still meeting requirements or as difficult as you want. Wisdom would indicate taking the easy road.