When a question asks for, say, five risks of material misstatement (MM) and I write six of them in my answer but among the first five one is wrong and does not score some marks, would the marker proceed to read the rest of the answer after the fifth risk of MM or he will end on the fifth and ignores anything after that?
All six will be considered but, if you find yourself in that situation you could always combine 2 of those 6 to make just one
Then you’ll have 5 risks in numbers of paragraphs / sentences but you’ll have 6 risks
Personally, I would have six risks identified in six separate sentences … remember (no matter what you personally may think or read) those markers are really trying to get you through the exam