期初余额审计及审查要点.pdfVIP

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Chapter8.

Evaluationandreview1

ISA510:Initialauditengagements–

openingbalances

Initialauditengagements

•Forinitialauditengagements,theauditorshouldobtainsufficientappropriateauditevidence

that:

•(a)theopeningbalancesdonotcontainmisstatementsthatmateriallyaffectthecurrentperiod;

•(b)thepriorperiod’sclosingbalanceshavebeencorrectlybroughtforwardorres