Auditing Standard ASA 510 Initial Audit Auditing Standard ASA 510 Initial Audit Engagements‑Opening Balances (as Amended)

Auditing Standard ASA 510 Initial Audit Engagements‑Opening Balances (as Amended)

This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 22 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 510 (October 2009) as amended by other Auditing Standards which are listed in the Table below.