Auditors: reports wordings

oldwiring

Cannot think where else to put this one.

I have viewed two years accounts of a charity and the wording of the auditor's report differ from one another in consecutive years.
In 2010 the report was much shorter and was lodged well within the time deadline; in 2011 was much longer and lodged at elevemth hour.

How much significance is there in the variation? Can anyone qualified tell me? Wordings follow.

2010


OPINION
In our opinion the financial statements:
 give a true and fair view, in accordance with United Kingdom Generally Accepted Accounting
Practice, of the state of the charity's affairs as at 31 March 2010 and of its incoming resources
and application of resources, including its income and expenditure, for the year then ended;
and
 have been properly prepared in accordance with the Charities Act 1993.


2011

PINION ON FINANCIAL STATEMENTS
In our opinion the financial statements:
• give a true and fair view of the state of the charity's affairs as at 31 March 2011 and of its incoming
resources and application of resources for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice applicable to Smaller Entities; and
• have been prepared in accordance with the requirements of the Charities Act 1993.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION


We have nothing to report in respect of the following matters where the Charities Act 1993 requires us to
report to you if, in our opinion:

• the information given in the Trustees' report is inconsistent in any material respect with the financial
statements; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit