Patel
If the report fails the audit then it should be sent back to the assessor for correction.
Your ESA will stop when you reach State Retirement Age whether you take your pension or defer. If you do defer then a Notional Income will be deducted from any Income Related benefits that you might be eligible to claim once you reach SRA, for example; Pension Credit.
Gordon
Nothing on this board constitutes legal advice - always consult a professional about specific problems