Extended auditor's report

There is no such thing now as an extended auditor's report - all the audit report standards were revised some years ago and have been examinable since 2016. Our notes are of course up-to-date to reflect this.

So it means that it is not part of international syllabus? However I saw one question on it from the latest kit. So there are chances to be examinable again?

The proposals to "extend" the auditor's reports were finalised in the revised reporting standards (International and UK) which are effective for audits of financial statements for periods ending on or after 15 December 2016. The notion of "extended" versus a "shorter form" has therefore been dealt with by the profession. I don't think knowing what the old form of reports used to be is relevant to the AAA exam - you just need to know and understand the current reporting requirements.

OK. Thank you.

You're welcome!