CTHRepealedLegislation
ASA 510 - Initial Engagements – Opening Balances - April 2006
Auditing Standard ASA 510 Initial EngageAuditing Standard ASA 510 Initial Engagements - Opening Balances as Amended
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Auditing Standard ASA 510 Initial Engagements - Opening Balances as Amended
This compilation takes into account amendments up to and including 27 June 2007 and was prepared on 27 June 2007 by the staff of 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 (April 2006) as amended by an other Auditing Standard which is listed in the Table below.