Study guide

Hello,

is page 4 of study guide ok?
I think there are some confusion between lectures and questions from past exam.
Take a look first:
What is Assurance? D13Q5(a)

5(a)

ISA 510
Initial Audit Engagements – Opening Balances
requires auditors to undertake additional audit
procedures for confirming opening balances for new audit engagements. In addition, the ISA gives guidance on
audit report implications if auditors are unable to confirm opening balances or if they contain misstatements.
Required:
(i) Describe procedures the auditor should undertake to confirm opening balances for a new audit
engagement; and
(ii) Explain the impact on the audit report if the auditor is unable to confirm the opening balances, or if the ….

I think problem is with others too.
Do you have new list of linked past papers with lectures?

Thank you in advance,