See this https://opentuition.com/topic/how-to-score-marks-in-aa-essential-guidance-2 Even when bullets are used (as illustrated in the article for substantive procedures), they are full sentences. When you need to explain (e.g. auditor’s response) there’s nothing to be gained by formatting every sentence with a bullet (especially if it’s in a table) – just be concise!
Acceptable bullet point format does NOT mean “note form” – presenting a list of ideas:
– materiality of inventory – risk of misstatement etc
will earn NO marks.
Each “point” must be made with sufficient clarity that the marker does not have to interpret/guess your meaning.