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- W4361825699 abstract "AU-C 510 relates to the auditor's responsibilities for the opening balance in an initial audit engagement, including a reaudit. For an initial audit or reaudit, the auditor must read the most recent financial statements and auditor's opinion for information on opening balances and consistency of disclosures. In order to have the information necessary to plan and perform the engagement, the auditor should request that management authorize the predecessor auditor to respond fully to inquiries from the auditor, and allow a review of the prior year's documentation. During the review of the opening balances, the auditor may gather evidence that suggests that the prior period statements may contain a material misstatement. In that case, the auditor must perform additional procedures to determine the effect on the current period statements. The auditor should not reference the predecessor's report as the basis, in part, for the auditor's opinion." @default.
- W4361825699 created "2023-04-05" @default.
- W4361825699 date "2023-03-31" @default.
- W4361825699 modified "2023-09-27" @default.
- W4361825699 title "AU‐C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements" @default.
- W4361825699 doi "https://doi.org/10.1002/9781394152735.ch18" @default.
- W4361825699 hasPublicationYear "2023" @default.
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