If the auditor’s report requires some sort of amendment, would that mean the auditor has to issue a NEW report? For example, if after year end, due to new information that has come to light it’s been concluded that the financial statements should have been prepared on a break-up basis instead on a going concern basis.
In short, an auditor’s report would be reissued (with or without amendment) if the financial statements have been withdrawn (by the directors) and reissued. This topic is not examinable in AA.