Piezoelectric photothermal spectroscopy is a method in which the stress and strain of a sample due to the absorption of electromagnetic radiation is detected by a piezoelectric transducer. The temperature distribution in the sample is the basis to obtain the theoretical amplitude and phase of photothermal piezoelectric spectra. In contrast to microphone detection, which needs only the temperature at one of the sample surfaces, in the piezoelectric one, it is necessary to know the spatial temperature distribution. The distributions given by Blonskij and by the modified interferential model of Malinski are applied. The influence of defect states in a volume and at the surfaces on the character of the amplitude and phase piezoelectric spectra is analyzed. The comparison of these approximate models and the two-layer one of Fernelius is presented.