1. obtain wp from previous auditor to assess the risk of MM in openning balances.

discuss with previous auditor for the ROMM in opening balances.

obtain previous audit report and check whether the opinion is modified, if modifed ask for reason from mgt and previous auditor.

enquiry about the accounting polices in previose period to ensure it is consistent with present.

2.auditor's responsibility is to ensure that the FS is free from MM, 

the FS include openning balance and comparative figuires so auditor also need to ensure the openning balance and comparateive figuires  are free from MM in initial engagements.