会协字[1996]457号
颁布日期：19961226 实施日期：19970101 颁布单位：中国注册会计师协会
Chapter 1 General provisions
Article 1
This standard is prepared in accordance with the General Independent Auditing Standard to establish standards and to define the responsibility of Certified Public Accountants （“CPAs”） for the audit of opening balances of financial statements and to ensure a high standard of professional work.
Article 2
The term “opening balances” in this standard refers to account balances which exist at the beginning of the accounting period being audited when the accounting firm accepts the engagement for the first time. Opening balances are based upon the closing balances of the preceding period and reflect the transactions and events in prior periods and the results of their accounting treatment.
The term “accepting the engagement for the first time” in this standard refers to the audit engagement accepted by an accounting firm when the entity's preceding period financial statements have not been independently audited， or were audited by another accounting firm.
Article 3
Unless otherwise specified， CPAs should refer to this standard in performing audit work other than the audit of financial statements.
Chapter 2 General principles
Article 4
The CPA should maintain professional scepticism and
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