Audit Risk and Assertion impacted

When answering a Sec B question on audit risk – where we are required to identify the audit risk do we have to explicitly state the assertion impacted (presentation, completeness occurrence etc etc ) in order to get full marks or is it sufficient to state something like the following:

Company x is making staff redundant pre year end. There is a risk that a redundancy provision has not been set up for staff not paid before the year end. Profits may be overstated and provisions understated.

Thank you