4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidanceregarding opening balances when the financial statements are audited for the first time or when the financialstatements for the prior period were audited by another auditor.Required:Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)
4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance
regarding opening balances when the financial statements are audited for the first time or when the financial
statements for the prior period were audited by another auditor.
Required:
Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)
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