أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The Auditor has to make sure that the previous years report whether finalised by him or any other Auditor the closing balances of previous year which are opening balance of current year should be exactly same without any changes not only in amount but also names etc. because if opening balances changes it will change many things and financial statements will not show the true and fare view.
Agree with the previous answers.
The responsibilities of the Auditor, regarding the financial statement depend on getting received a documentation and assurance about balances of the beginning period.. This comes through his own assurance and /or other auditors about the opening balances..Thank You for the invitation .