If, external auditors of the entity change, who will be responsible for opinion on brought forward balances of the entity, retiring or new auditors?

New Auditors will be responsible for brought forward balances as retiring Auditors will be responsible till the time they retire. New Auditors are taking over the charge of the entity from retiring Auditors hence new Auditors will have to take the responsibility to set everything right.

Retiring auditors are responsible for brought forward balances