Reaudit Engagements addresses the auditor's responsibilities relating to opening balances.

重新审核参与处理了审核员与期初余额有关的责任。

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Opening balances vary from institution to institution.

期初余额不同的机构体制。

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Any interest charged on debit balances which is not paid at the close of an interest period will be added to the opening balance for the next interest period.

利息期间期末未付的借方余额的利息将加至下一利息期间的期初余额。

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This statement includes opening and closing balances, all positions, all transactions, closing share prices and all fees paid from the account.

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