> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/frequently-asked-questions/procedures/opening-balance-procedures.md).

# Opening balance procedures

Where do I record the procedures regarding Standard 510 in an initial audit?

Answer: Within the work step '**characteristics of the engagement**' (preparation), activity 8 asks whether it involves a new (initial) engagement for the audit firm.

If you answer this with 'yes', you will receive a follow-up question asking whether the previous year was audited by another auditor. If you answer this with 'yes' or 'no', you will receive the following additional work step in the General section under execution, where you can record the opening balance procedures:

* Yes: General assessment of opening balances of predecessor auditor
* No: In-depth opening balance procedures

{% hint style="info" %}
Would you also like to record the opening balance procedures for Standard 510 per financial statement line item, in addition to the above? To do this, add a general procedure in the test plan for each line item. See [Putting procedures on the test plan](/engyon/en/how-to-guides/checks-and-findings/adding-procedures-to-the-test-plan.md)
{% endhint %}