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ASA 510 - Initial Audit Engagements - Opening Balances - October 2009
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
Auditing Standard ASA 510 Initial Audit Engagements‑Opening Balances (as amended to 15 March 2023) is set out in paragraphs Aus 0.1 to A9 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.