Can you explain the auditor's responsibilities in respect of opening balances?

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. 

Opening balances contain misstatements that materially affect the current period ' financial statements. Appropriate accounting policies reflected in the opening balances have been cosistent lyrics applied in the current period 's financial stability ,or changes thereto are appropriatEly accounted for and adequate presented and disclosed in accordance with the applicable financial reporting framework. *There are several audit procedures that should be done by the auditor, so he shall: Read the most recent financial statements *OBTAIN sufficient appreciate audit evidence. *Determining where the period 's closing balance have been correctly brought forward to the current period. *Where the opening balance reflect the application of appropriate accounting policies

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 .