Initial Engagements – Opening Balances
International Standard on Auditing (ISA) 510, “Initial Engagements – Opening Balances” should be read in the context of the “Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services,” which sets out the application and authority of ISAs.
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www.accaglobal.comIn addition, there is a risk that opening balances and comparative information may not be correct. The prior year figures were not audited by Chief & Co, therefore we should plan to audit the opening balances carefully, in accordance with ISA 510 Initial Audit Engagements – Opening Balances, ...