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Opening Balances — Initial Audit Engagements, Including ...

Opening Balances Initial Audit Engagements617AU-C Section 510 Opening Balances Initial AuditEngagements, Including ReauditEngagementsSource: SAS No. 122; SAS No. 134; SAS No. 135; SAS No. 136; SASNo. for audits of financial statements for periods ending on orafter December 15, 2012, unless otherwise of This section addresses the auditor's responsibilities relating to open-ing Balances in an Initial Audit engagement , Including a reaudit engagement . Inaddition to financial statement amounts, Opening Balances include matters re-quiring disclosure that existed at the beginning of the period, such as contingen-cies and commitments.

Opening Balances —Initial Audit Engagements 617 AU-CSection510 Opening Balances — Initial Audit Engagements, Including Reaudit Engagements Source: SAS No. 122; SAS No. 134; SAS No. 135; SAS No. 136; SAS

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  Balance, Engagement, Initial, Audit, Including, Balances initial audit engagements, Including reaudit engagements, Reaudit

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