if we include “adequacy of disclosure notes for every audit procedure, will that still be fine ? for example, let’s say there’s 3 audit procedure question with each 5 marks total 15marks in a paper. Then i can mention 1 audit procedure as “adequacy of disclosure note…” for each question to gain total 3 marks ?
Each question is independent. So mentioning something relevant in one does not mean you should not mention it if relevant in another. However, I would not expect the examiner to commonly set questions that encourage repetition as that does not really examine the syllabus well.