ASA 510 - Initial Audit Engagements - Opening Balances - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| A8(b) | Amended | ASA 2015-1 [148] |
| Appendix 1 | Amended | ASA 2015-1 [149] |
| Appendix 1 | Amended | ASA 2020-2 [37] to [40] |
| 9Footnote 4 | Amended | ASA 2020-1 [8] |
| Appendix 1 | Amended | ASA 2023-1 [18] to [19] |
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.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 510 Initial Audit Engagements‑Opening Balances issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.
Compliance with this Auditing Standard enables compliance with ISA 510.