Which one of the following assertions is inaccurate concerning the auditor responsibility in obtaining sufficient appropriate audit evidence about whether the opening balances contain misstatements that materially affect the current period’s financial statements?

(a) The auditor shall determine whether the prior period’s closing balances have been correctly brought forward to the current period

(b) The auditor shall determine whether the opening balances reflect the application of appropriate accounting policies

(c) The auditor shall close the prior year and not consider any balance therefrom

(d) The auditor shall evaluate whether audit procedures performed in the current period provide evidence relevant to the opening balances