" reference to the expected form and content of any reports to be issued by the auditor" What does expected form and content mean? If auditor is execting issue a qualified/unqualified report. Such thing? Why should such a thing be stated in advance (before even performing Audit procedures) in the AEL?
I guess this point is for those entities for whom audit is not required by law , that is voluntary audit , Therefore the rules are not very strict , and auditor may give just a reference of the type of report to be issued