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dear tutor sometimes examiner uses “review extended post yr end cash receipts” while the other times the examiner uses words such as “review after date cash receipts” when talking about Trade receivables valuation. can you explain why such a difference?
“extended” simply suggests [to me] “for longer than you might do otherwise” – which then makes me think you are describing and auditor’s response to an identified risk. But you’re not going to lose any marks for omitting the word “extended”. The key words are “after date”/”post-year end” and “cash receipts”.
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