CTHRepealedLegislation
ASA 510 - Initial Engagements – Opening Balances - April 2006
AUTHORITY STATEMENTAUTHORITY STATEMENT
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AUTHORITY STATEMENT
Auditing Standard ASA 510 Initial Engagements – Opening Balances (as amended 27 June 2007) is set out in paragraphs 1 to 21 and Appendix 1.
This Auditing Standard is to be read in conjunction with the Preamble to AUASB Standards, which sets out the intentions of the AUASB on how the Auditing Standards are to be understood, interpreted and applied.
The mandatory requirements of this Auditing Standard are set out in bold-type paragraphs.