York co 06/16 implication for the completion of the audit

Please clarify what do you mean by defer?

How the answer will be different if it was at the start of the audit / while doing the audit and not at completion stage?

As the Q clearly indicates - this is a "completion stage" Q - there are two matters outstanding - say 6 marks each matter - to cover "implications" and "further actions". At this stage you should be thinking about the sufficiency of appropriate audit evidence to support the opinion - if you don't have enough to form an opinion - why not? (is there something you are not being told?) what action, if any, can you take to obtain that evidence? to whom can you report it? (TCWG?) Materiality will be consideration - (i) because if a matter is not potentially material - it's not worth having a question on it (ii) you are given the means to calculate materiality in the scenario (it's not there for padding). At the completion stage means you should be able to think of subsequent events as a source of evidence. I can't see that it helps to think how the answer would differ if set at the planning or doing stages - Q1 will be set at the planning stage of the audit and will include information to be used in planning. In York, the information is what you have after the audit work has been done.