A.为网球而生
B.是adidas史上第一双签名球鞋
C.通常被大家称为“绿尾”
D.STAN SMITH的名字来源于这双鞋的设计师
4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance
regarding opening balances when the financial statements are audited for the first time or when the financial
statements for the prior period were audited by another auditor.
Required:
Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)