Text this: Auditing Standards Committee Comment Letter Auditing Standards Board Proposed Statement on Auditing Standards---Initial Audit Engagements, Including Reaudits---Opening Balances (to Supersede Statement on Auditing Standards No. 84, Communications Between Predecessor and Successor Auditors, as Amended, Paragraphs .01--.02, .04, .11--.13, and .15--.23).