April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Auditing Standards (SAS) 122. |
This section relates to the auditor's responsibilities for the opening balance in an initial audit engagement, including a reaudit. The section does not apply to the predecessor auditor if the most recent audited financial statements are more than one year prior to the beginning of the earliest period to be audited by the successor auditor. (AU-C 510.01-.02)
Source: AU-C Section 510.05